HC Deb 25 July 1944 vol 402 c590
53. Major Procter

asked the Chancellor of the Exchequer whether a legal adoption under the Adoption of Children Act is essential as a condition of granting the Income Tax relief for an adopted child, or whether it is sufficient that the taxpayer can prove that he has the maintenance and custody of the child.

Sir J. Anderson

If the parent has relinquished any claim to the allowance it is sufficient for the taxpayer to prove that he has the custody of the child and maintains it at his own expense.