§ Mr. Pavittasked the Chancellor of the Exchequer what proportion of a secretary's total income may be paid in Brussels free of income tax in cases where the secretarial duties are for an employer who has both EEC and United Kingdom Parliamentary responsibilities.
§ Mr. Robert SheldonA secretary who is resident in the United Kingdom and performs duties wholly or partly in the United Kingdom is liable to United Kingdom tax on total emoluments wherever they are paid. If the person were not resident in the United Kingdom for tax purposes the pay received for duties performed outside the United Kingdom would not be taxable.