§ 67. Mr. Goldieasked the Chancellor of the Exchequer whether, having regard to the financial sacrifices made by working-class parents with a view to fitting their children for post-war employment, he will extend the £50 allowance of income tax relief to cases where children over 16 years of age are being given full-time training in a recognised educational establishment for a period of 12 months instead of the existing period of two years.
§ Sir J. AndersonI assume that my hon. Friend has in mind the provisions of Section 20 of the Finance Act, 1938, which authorise the grant of the child allowance where a child is being trained for a trade, profession or vocation in such circumstances that he is required to devote the whole of his time to the training for a 35 period of not less than two years. I am afraid that I cannot see my way to propose a reduction of this qualifying period as my hon. Friend suggests.