§ 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.