HC Deb 01 May 1940 vol 360 c741

21. "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 Sub-section (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."