Double Taxation, Nigeria

Oral Answers to Questions — National Finance – in the House of Commons at 12:00 am on 3rd May 1956.

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Photo of Mr John Biggs-Davison Mr John Biggs-Davison , Chigwell 12:00 am, 3rd May 1956

asked the Chancellor of the Exchequer whether he will give consideration to the possibility of revising the Double Taxation Convention between Nigeria and this country, so that members of the teaching staff of the Nigerian College of Arts, Science and Technology, who are not Government servants but are working side by side with Government servants, may enjoy like exemption from United Kingdom tax.

Photo of Mr Henry Brooke Mr Henry Brooke , Hampstead

I would not favour such an amendment to the Convention, which is drawn up in standard form. Clause 10 of the Finance Bill now before Parliament may afford relief from United Kingdom tax in some of the cases my hon. Friend has in mind.

Photo of Mr John Biggs-Davison Mr John Biggs-Davison , Chigwell

While thanking my right hon. Friend for that reply, may I express the hope that it will be found possible to remove the sense of injustice which exists at this college and which discourages people from taking up this kind of appointment overseas?

Photo of Mr Henry Brooke Mr Henry Brooke , Hampstead

I hope that Clause 10 of the Bill will assist in this matter, and I shall welcome my hon. Friend's support in getting it on to the Statute Book.