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New Clause—(Interpretation)

Volume 393: debated on Tuesday 2 November 1943

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In this Act except where the context otherwise requires the following expressions have the meanings hereby respectively assigned to them (that is to say):

"employment" means an employment the emoluments of which are assessable to income tax under Schedule E;

"pension" means a pension assessable to income tax under Schedule E or, by virtue of Section thirty-two of the Finance Act, 1921 (which relates to pensions payable out of certain superannuation funds) under Schedule D;

"service in or with the armed forces of the Crown" means—

  • (a) service in the armed forces of the Crown;
  • (b) in the case of a woman, service in any of the capacities mentioned in the Schedule to the National Service (No. 2) Act, 1941 (which defines, in relation to women, the exemption from the liability to be called up which corresponds to the exemption for men already serving in the armed forces);
  • (c) such other service, if any, in connection with the armed forces of the Crown as may be prescribed by regulations to be made by the Commissioners of Inland Revenue.—[Sir J. Anderson.]
  • Brought up, read the First and Second time, and added to the Bill.