One-tenth of the amount of any earned income (after deducting any allowance nachinery), subject to a maximum allowance in any case of £200 for the year.

single persons and £225 to married persons.

includes any earned income of the wife, an additional allowance may be claimed of 9/10ths of the ne (subject to a maximum additional allowance of £45).

Sower or widow who has a female relative or other female person taking charge of

who has living with him or her and maintains his or her mother (widowed or r some other female relative, for the purpose of taking charge of a brother or sister. child and £27 in respect of each subsequent child under the age of 16 years on nd receiving full-time instruction at a school or other educational establishment £63 for two children, £90 for three children, and so on).

m respect of (i) a relative incapacitated by old age or infirmity, (ii) widowed Ir not, or (iii) daughter upon whose services the individual depends by reason of id relative, widowed mother, or daughter is maintained by the individual.

id

ain restrictions, allowance for premiums paid for life assurance or contracts for g rates:

a June, 1916

nd June, 1916 :

...

loes not exceed £1,000...

...

...

xceeds £1,000, but does not exceed £2,000...

...

2/3 in the £.

the allowances calculated as above, the tax ultimately payable on the total income of a taxpayer

byable if the income had just exceeded £1,000 or £2,000 as the case may be, such allowance will be

Oto the tax at 1s. 1d. in the £ on the amount of the premiums in respect of which relief is granted. at 48. 6d. in the £ on the amount by which the total income falls short of £1,000 or £2,000, as the

f an individual's taxable income (ie., that part of the income on which tax is 2s. 3d. in the £, and the remainder is chargeable at 4s. 6d.

s, interest, etc., has been taxed at the source (including "free of tax" dividends. a' interest on British Government securities), and relief is due on such income as 2s. 3d. only, the relief is allowed as far as possible against tax chargeable on other

est of property, the property is charged at the reduced rate of tax. No relief is other charges from which the payer is entitled to deduct 4s. 6d. in the £ at the

it

1 fully set out the conditions which govern the allowances. If you are in doubt, pector of Taxes. If your claim to the allowances has not been made, you should e form immediately. If you have not a form, one will be sent by the Inspector or Life Assurance, you should produce the receipts for premiums paid during the

t

e Amount of the Assessment.

n

i stating the grounds of your appeal, you should furnish the Inspector of Taxes th full and complete yearly accounts of your profits from Trade, Profession, o r on the date prior to 5th April, 1923, to which your accounts have usually beer ou have commenced business within the said period of three years, your accounti e the period of commencement. If, however, the assessment against which yo om Interest, Annuities, or Discounts, not taxed by deduction, particulars should 5th April, 1923, or ending on 5th April, 1924, if the income first aros ment against which you desire to appeal is in respect of any other income

CONCERNING THE DISPUTE IN THE
BUILDING INDUSTRY, 1924.

Presented to Parliament by
Command of His Majesty.

LONDON:

PRINTED & PUBLISHED BY HIS MAJESTY'S STATIONERY OFFICE. To be purchased directly from H.M. STATIONERY OFFICE at the following addresses: Imperial House, Kingsway, London, W.C.2; 28, Abingdon Street, London, S.W.1: York Street, Manchester; 1, St. Andrew's Crescent, Cardiff;

or 120, George Street, Edinburgh;

or through any Eookseller.

1924

Price 6d. net.

Cmd. 2192.

APPOINTMENT OF COURT OF INQUIRY AND RULES OF PROCEDURE.

BUILDING TRADE DISPUTE, 1924.

Whereas by the Industrial Courts Act, 1919, the Minister of Labour is empowered to refer any matters appearing to him to be connected with or relevant to a trade dispute, whether existing or apprehended, to a Court of Inquiry, and to make rules regulating the procedure of any such Court;

And whereas negotiations have been proceeding between the National Allied Building Trades Employers on the one hand and the National Federation of Building Trades Operatives on the other hand on the subject of the rates of wages and conditions of employment of the various classes of workpeople employed in the building industry;

And whereas no settlement has been arrived at and the National Allied Building Trades Employers have threatened to lock out the workpeople employed in the building industry;

And whereas such a lockout will have a serious effect on the national interests;

Now, therefore, the Minister of Labour, by virtue of the powers vested in him by the said Act, and of all other powers enabling him in that behalf, appoints the following to constitute a Court of Inquiry:

The Right Hon. Lord BUCKMASTER (Chairman).

F. A. HARGREAVES, Esq., J.P.

ARTHUR PUGH, Esq.

And the Minister of Labour directs that the terms of reference of the Court shall be as follows:

To inquire into the causes and circumstances of the dispute in the building industry and to report on the facts in connection therewith, particularly with reference to the position in respect of hours in Scotland, London and other areas and to the strike in the Liverpool district." And the Minister directs that the following Rules regulating the procedure of the Court shall have effect, that is to say :(1) (i) Any person may, by notice in writing signed by the Chairman of the Court, be requested to attend as a witness and give evidence before the Court, or to attend and produce any documents relevant to the subject-matter of inquiry, or to furnish, in writing or otherwise as the Court may direct, such particulars in relation to the subject-matter of the Inquiry as the Court may require.

(ii) The Court may require any witness to give evidence on oath, and the Chairman, or any person duly authorised by him, may administer an oath for that purpose.

(2) The Court may act notwithstanding any vacancy in its number, and two members shall form a quorum. (3) The Report and any Interim Reports of the Court shall be made to the Minister in writing, and shall be signed by such of the members as concur therein, and shall be transmitted to him as soon as practicable after the conclusion of the Inquiry; and any Minority Report by any dissentient member of the Court shall be made and transmitted in like manner.

(4) Subject to these Rules, the Court may regulate its own procedure as it thinks fit.

(5) In these Rules the expression "Act" means the Industrial Courts Act, 1919; the expression " Minister " means the Minister of Labour; and the

66

expression Court means the Court of Inquiry appointed above by the Minister under the Act

And the Minister further appoints Mr. G. H. Ince and Mr. H. C. Emmerson to be Secretaries to the Court.

Dated this 3rd day of July, 1924.

Given under the official seal of the Minister of Labour.

H. J WILSON, Secretary,
Ministry of Labour.