§ 51. Sir J. Mellor
asked the Chancellor of the Exchequer whether a deduction of Income Tax is allowed, in respect of an evacuated child, to a parent who makes no contribution to the child's maintenance?
§ Sir K. Wood
No, Sir, the provisions of the Income Tax law under which a child allowance is granted do not provide for that.
§ Sir J. Mellor
Is not this really a most unreasonable position from the point of view of the general taxpayer?