the Malayan and Hong Kong local forces who were prisoners paid at consolidated Colonial rates, or at British Service general terms of service, including leave, are not so favou applicable to civil officials who have been interned. Acd in view of the considerations already mentioned, it is cons deduction should be made, it has been decided that this sho rate of 10% on amounts of accrued pay in excess of £1,250, in the case of civil officials.
17A
4. In any case in which any part of the accrued pay official, including any part issued to his dependants, dur 30th September, 1945, has already been subject to some for then the above deduction may be abated by a corresponding tion for such an abatement should be submitted to the offi calculations of accrued pay, supported with the necessary evidence. Examples of such income tax deductions are:-
(i) Indian income tax deducted in some cases from al to wives in India, and
(ii) United Kingdom income tax deducted from service
who were members of Imperial Service Units (e.g. R.A..
tod to United Kingdom income ta
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