§ 60. Mr. WATT
asked the Chancellor of the Exchequer whether his Department allows the rebate on Income Tax, on having a child under sixteen years of age, in the case of a child adopted from birth; and, if not, will he say what is the difference from the nation's point of view between this case and the case which his Department allows?
§ Mr. BONAR LAW
The allowance granted by the Income Tax Acts in respect of children does not extend to the case of 386 adopted children. The question raised by the hon. Member is one which I have under careful consideration.