§ The first relates to the tax allowance given to a husband in the year of his marriage. At present the full marriage allowance is due, however late in the fiscal year the marriage takes place. There tends, in consequence, to be a spate of marriages as 6th April approaches—or in October if the wife is proposing to continue to work. I do not think it particularly appropriate that the accidents of the tax calendar should make so much difference to the tax position of a newly-married couple. I therefore propose that as from 6th April next the husband will get the full tax allowance only if he is married for the full year, which I define as meaning on or before 5th May. If he marries later in the year he will get only the appropriate monthly proportion. This change should produce about £12 million in 1968–69, and £15 million for a full year.