HC Deb 11 April 1967 vol 744 c1019

Motion made, and Question,

15. That—

  1. (a) where the claimant under section 216 of the Income Tax Act 1952 is a woman other than a married woman living with her husband, for the references in subsection (1) of that section to seventy-five pounds there shall be substituted references to one hundred and ten pounds, and for the reference in that subsection to two hundred and eighty-five pounds (limit on total income of dependent relative) there shall be substituted a reference to three hundrd and twenty pounds, but so that where relief without those increases would fall to be reduced by any proportion under subsection (2) of the said section 216 (dependent relative jointly maintained by two or more claimants) any increase in relief made by this paragraph shall be reduced by the same proportion,
  2. (b) in section 17(2) of the Finance Act 1960 for the reference to forty pounds there shall be substituted a reference to seventy-five pounds, and that section 218 of the Income Tax Act 1952 (person employed or maintained to take charge of children) shall cease to have effect except so far as any provision of that section is applied for the purposes of the said section 17,
but this Resolution shall not require any change to be made in the amounts deducted or repaid under section 157 (pay as you earn) of the Income Tax Act 1952 before 22nd June 1967.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1913.—[Mr. Callaghan.]

put and agreed to.