asked the Financial Secretary to the War Office whether Income Tax is deducted from gratuities paid under Section 497 B of the Royal Warrant for pay; and, if so, whether instructions can be issued for these gratuities to be paid in full, Income Tax being payable at a later date if the money so received is treated as income and not as capital?

The answer to the first part of the question is in the affirmative. As regards the second part, I must refer my hon. and gallant Friend to my hon. Friend the Financial Secretary to the Treasury.