Paragraphs 42–44 of Cmd. Paper 6750 and paragraph 27 of Cmd. Paper 6715 explain why allowances must in future be subjected to Income Tax. It was not possible to make individual adjustments to provide against loss in remuneration in every case, but the arrangements in paragraph 66 (ii) of Cmd. Paper 6750 ease very substantially the position of officers and men of the categories principally affected. As a result, the great majority of those who were serving before 1st July, 1946, and have continued to serve since that date in the same rank or appointment now receive no less than they did before that date. I recognise that many individuals will receive lower net remuneration after 6th April, 1947, than during the preceding nine months. This is because the new allowances, fixed on the basis that they would be taxable, were introduced on 1st July, 1946, but were made liable to tax only from 6th April, 1947.