§ 88. Mr. FINNEYasked the Chancellor of the Exchequer whether his attention has been called to the fact that in the case of a wage-earner whose income is taxable and who has a child under sixteen years old a deduction of £25 is allowed off the total amount, but if the child be an adopted one or if the child be over sixteen years old, though afflicted and incapable, no such deduction is allowed; and whether he can arrange for the deduction to be allowed equally in the two latter as well as in the former case?
§ Mr. BONAR LAWThis matter has on several occasions been considered by the House of Commons, who decided that 1630 Income Tax rebates of the kind in question should not be extended beyond the limits of the present allowance made for children.