Mine Rescue Squads (Income Tax)

65.

Mr. Erroll
asked the Chancellor of the Exchequer how awards for gallantry to volunteer and paid mine rescue squads, respectively, are treated for Income Tax purposes under his regulations.

The Financial Secretary to the Treasury (Mr. Douglas Jay)
I am not aware of any such awards.

Mr. Erroll
If such awards are made how will they be treated for tax purposes?

Mr. Jay
That is a hypothetical question.