HC Deb 08 October 1942 vol 383 cc1363-4
54. Dr. Summerskill

asked the Chancellor of the Exchequer why, in the cases where husband and wife are both gainfully employed, the wife is not entitled to receive a post-war credit note on account of her own contribution to the revenue without obtaining the consent of her husband?

Sir K. Wood

My hon. Friend is under a misapprehension. Where the post-war credit is to be divided on a basis agreed upon between the husband and wife the agreement of both of them must necessarily be signified to the Inspector of Taxes: but if they do not agree either spouse may apply, without the consent of the other, to have the post-war credit divided. This is specifically provided in Section 7 (2) of the Finance Act, 1941.

Dr. Summerskill

Is the Chancellor aware that post-war credit notes are now being sent to husbands, that wives are not informed of the fact, and the postwar credit note does not even indicate that part of the credit is due to the wife?

Sir K. Wood

The reason they are sent to the husband is because the husband is assessed for that purpose. No doubt the hon. Lady's Question will bring all these matters to the attention of wives.

Miss Ward

Will this Question bring them to the attention of the Chancellor?

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