HC Deb 23 April 1940 vol 360 c108

Resolved, That where two or more individuals are, or would be but for this Resolution, entitled to relief from Income Tax in respect of the same child, the deduction mentioned in Subsection (1) of Section twenty-one of the Finance Act, 1920, shall be apportioned among those individuals and the relief, if any, to be given to each of them determined accordingly.