A Scottish Angle on Refund of Income Tax
| Author | Arthur G. Vance |
| Published date | 01 April 1945 |
| Date | 01 April 1945 |
| DOI | http://doi.org/10.1177/0032258X4501800212 |
| Subject Matter | Article |
142
THE
POLICE
JOURNAL
be unable to
run
at all! Two drugs having the opposite effect are
ephedrine hydrochloride, which stimulates the heart, and a derivative
of
it-amphetamine
sulphate-commonly
known as
"Benzedrine,"
causing a general feeling of well-being and a stimulant to the nervous
system. These may be given through the mouth in capsules, or as nasal
inhalants.
Nembutol, ephedrine hydrochloride and
"Benzedrine,"
being
included in the provisions of the Poisons Rules, 1935, are subjected
to restricted sale, a point to be noted when investigating cases in which
their irregular use is alleged. An immediate visit to all chemists,
doctors, and veterinary surgeons in the vicinity of the kennels may
produce important evidence.
The
interference with dogs by any of
the methods described is an offence against the Protection of Animals
Act, 1911, Section (I) (d). Usually more than one person is concerned
and a charge
of"
conspiracy to defraud " may be considered. Increased
vigilance by the staffs of tracks, where necessary in consultation with
the police, and police contact with informants are the best deterrents
to offences of this description.
AScottish
Angle
on Refund of
Income
Tax
By
SERGEANT
ARTHUR
G. VANCE
City of Glasgow Police
INrecent years the problem of how best to deal with the taxation of
police rent allowances has become more and more complicated, and
the question of who should bear the burden is now an important issue
with those most intimately concerned, viz., Local Authorities and
serving police officers.
It
may be argued on behalf of Local Authorities that the obligations
imposed on them by No. 64 of the Police (Scotland) Regulations have
been fully met when the approved amount of rent allowance has been
paid, and that the justice or otherwise of taxing the allowance is entirely
amatter for adjustment between the taxpayer and the Inland Revenue
Authorities.
This
has the appearance of a reasonable argument,
but
in view of the fact that under existing law the Income
Tax
Authorities
have no power to make such an adjustment it simply amounts to support
of the view that relief from tax should be disallowed.
If
Regulation 64 is to be retained in its present form
it
is difficult
to see how it can reasonably be interpreted to justify withdrawal of
the refund.
Since the Regulations were first framed under the Police Act,
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