HC Deb 27 February 1919 vol 112 c1961
73. Mr. GODFREY LOCKER-LAMPSON

asked the Chancellor of the Exchequer whether repayment of Income Tax due to a married woman is made not to her but to the husband?

Mr. BALDWIN

It is open to a married woman to make an application for separate treatment in conformity with the provisions of Section 9 of the Finance Act, 1914, and, if she does so, any repayment due in respect of her income is made to her direct. In other cases the repayment is made to the husband, unless he has given an authority for the repayment to be made to his wife.

Mr. LOCKER-LAMPSON

If the repayment is made to the husband instead of to the wife, is she able to sue for the money?

Mr. SPEAKER

The hon. Member must take legal advice.

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