Trust Funds 9. Sir MAURICE DOCKRELL asked the Chief Secretary for Ireland if he is aware that there are persons domiciled in Great Britain who are beneficiaries of trust funds in charge of the Supreme Court of Judicature in Ireland; will such persons be liable to taxation both in Great Britain and Ireland in respect of such funds; will opportunity be given them of having these funds transferred to Great Britain; and will he say when and to whom should application for transfer be made? The CHIEF SECRETARY for IRELAND (Sir Hamar Greenwood) The reply to the first part of the question is in the affirmative. In reply to the second part, discussions are taking place between the Imperial and Provisional Governments with a view to dealing with cases of double Income Tax arising out of the grant of Dominion status to Ireland. As regards the third and fourth parts, the question whether such funds can be transferred from the courts in which they are vested depends upon the circumstances of the litigation out of which the trust arose, and in some cases such a transfer would no doubt be possible with the con- sent of all parties concerned, but His Majesty's Government see no grounds for any special steps in the matter, nor indeed would legislation on such a subject be practicable. Sir J. BUTCHER Would it not be possible, seeing that these funds were paid in in Ireland at a time when Ireland was under the control of this country, for persons interested to transfer their funds to England for safety under existing circumstances, and will the right hon. Baronet consider the propriety of legislation in order to give effect to the wishes of beneficiaries? Sir H. GREENWOOD If the hon. Baronet will read the answer, I have answered both those points. Sir J. BUTCHER Has the right hon. Baronet considered the propriety of legislation with a view to protecting the interests of persons who have paid funds into court on a certain faith and footing and who desire to transfer them to England now? Sir M. DOCKRELL Will any opportunity be afforded to Members of the House to discuss the terms the right hon. Baronet says are being arranged between the Imperial Government and the Provisional Government? Sir H. GREENWOOD I presume the hon. Gentleman refers to double Income Tax? Sir M. DOCKRELL Not necessarily in all cases. There may be other taxes of a like kind. Double taxation is contemplated in my question.