§ Colonel CLIFTON BROWNasked the Chancellor of the Exchequer if his attention has been drawn to the fact that a married man separated from his wife but contributing regularly to the support of that wife is granted the personal allowance relief from income tax of a single man only; and if he will take steps to rectify this?
Mr. SNOWDENI would refer the hon. and gallant Member to the provisions of Section 28 of the Finance Act, 1920. From that Section he will see that a married man who is separated from his wife can obtain the allowance of £225 if he proves that his wife is wholly maintained by him during the year of assessment and that he is not entitled, in computing his income for income tax purposes, to deduct the sums paid for the maintenance of his wife. If the hon. and gallant Member has a particular case in mind I will gladly have it investigated if he will give me full particulars.