§ 60. Mr. SAMUEL ROBERTSasked the Chancellor of the Exchequer whether, in the case of allowance for abatement of Income Tax for children under the age of 2229 sixteen, there is any power to continue such allowance after the attainment of the age of sixteen where such child is weak-minded, epileptic, and paralysed, and consequently rendered permanently incapable of earning any contribution towards its maintenance; and, if not, whether he will consider the advisability of making provision in such a case?
§ Mr. BONAR LAWThe Income Tax Acts do not provide for an allowance in respect of any children over the age of sixteen. I would refer my hon. Friend to the answer given on 21st December last to a question by the hon. Member for the North-Western Division of Stafford.