HC Deb 15 July 1919 vol 118 cc347-8

The sixth day of July shall be substituted for the sixth day of May in Section eight of the Income Tax Act, 1918, and in rule seventeen of the General Rules as the date before which an application for separate assessment of husband and wife must be made under those provisions; and an application for the purposes of those provisions may in the case of persons marrying during the course of a year of assessment be made as regards that year at any time before the sixth day of July in the following year; and those provisions shall have effect accordingly.— [Mr. Locker-Lampson.]

Brought up, and read the first time.


I beg to move, That the Clause be read a second time. I understand that the Government are willing to accept this Clause. Its purpose is to enable a woman to get the advantages of this Amendment even though she applies after the 6th May.


I have not myself had an opportunity of examining the wording of this Clause, but of course if it has been agreed between my hon. Friend and the Chancellor of the Exchequer I am prepared to accept it.


Perhaps I may explain that the wording of this Clause has been agreed between the Chancellor of the Exchequer and myself.

Clause accordingly read a second time, and added to the Bill.

Motion made, and Question That the Chairman do report Progress, and ask leave to sit again."—[Mr. Chamberlain.!] put, and agreed to.

Committee report Progress; to sit again To-morrow.

The remaining Orders were read and postponed.