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Officer Prisoners Of War, Italy (Income Tax)

Volume 389: debated on Tuesday 25 May 1943

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asked the Chancellor of the Exchequer whether officer prisoners of war imprisoned in Italy are allowed a deduction from their income tax liability in respect of sums deducted from their pay for their maintenance in the prison camps?

In accordance with the normal practice, in the case of serving officers who are abroad, the Service pay, but not the family allowance, of a prisoner of war is assessed to United Kingdom Income Tax, and there is no deduction for amounts spent on maintenance. I understand, however, that in the cases to which my hon. Friend refers a special allowance is credited to the officer's account here towards the expenses on account of maintenance which have to be met from his pay issued in Italy, and this special /allowance, like the family allowance, is not charged to United Kingdom Income Tax.