§ Mr. Warrenasked the Chancellor of the Exchequer if the pensions paid to 77W widows of German Servicemen are exempt from taxation by Her Majesty's Government when the widow lives in this country.
§ Mr. NottThis depends on the widow's nationality. Under Article IX(2) of the Double Taxation Convention between the United Kingdom and the Federal Republic of Germany this type of pension is exempt from United Kingdom tax unless it is paid to a national of the United Kingdom who is not also a German national.