As the House will have gathered, this is one of seven Orders which we are asking the House to approve tonight to bring into operation double taxation agreements with these territories. I am afraid that the hon. Member for Torquay (Mr. C. Williams) was not quite correct when he said it would be a novelty to have one of these explained. We have had them explained so often—they have all more or less followed the same pattern—that I thought it would be a waste of the time of the House to offer to explain them unless someone asked for some observations to be made. We are making these agreements with a number of Dominions, Colonies and foreign countries in turn, and it is quite impossible for me to say how much relief is involved. Quite frankly that is not the point in making them; they are being made generally not only with the Dominions and with other countries like the United States, but with the Colonies, and even if they only help a few people it is well worth making one of these agreements.

As I have said, they follow the pattern of the agreements made with the Dominions and the U.S.A., which only differ from those made with the Colonies in the treatment given to pensions of Government servants. In the agreements with the United States, Canada, and South Africa these were taxed only by the Government who paid the pension. In the Australian and New Zealand agreements they are taxed only in the country of residence of the recipient. In these Colonial agrements they are going to be taxed by the paying Governments in all cases, but they can also be taxed in the country where the recipient lives. Where a person is taxed twice in that way, the United Kingdom Inland Revenue will allow credit for what has been paid in respect of Colonial taxes.