§ 56. Sir Waldron Smithersasked the Chancellor of the Exchequer whether he will introduce legislation to provide for post-war credit notices to be sent direct to a woman who is an Income Tax payer and not to her husband who, in certain cases, is not even an Income Tax payer?
§ The Chancellor of the Exchequer (Sir Kingsley Wood)Although the certificate for the total amount of the post-war credit for the year is normally sent to the husband, it is open to the wife, if she has income liable to tax, to apply to the Inspector of Taxes for the credit to be divided between them, and it will then be divided in whatever proportion the husband and wife agree upon or, in default of their agreement, in the manner set out in Section 7 of the Finance Act, 1941, that is to say in proportion to their respective incomes. The matter has been explained on several previous occasions and was dealt with in a broadcast talk as recently as last Saturday evening, but as there may still be some misunderstanding about it, I am prepared to give it further publicity, and I will consider the issue next year to married women in employment of a form notifying them that the post-war credit certificate has been or will be issued to their husbands and indicating their rights in the matter.
§ Sir W. SmithersWill the Chancellor of the Exchequer say when the Government will cease to treat women as chattels and treat them as citizens?
§ Dr. Edith SummerskillCan the right hon. Gentleman say whether it is an infringement of the Married Women's Property Act to send to a husband money which by right belongs to his wife?
§ Sir K. WoodI do not think so, but I will consult the Law Officers.