HC Deb 17 April 1978 vol 948 cc175-6
Motion made, and Question,
- (1) Except in the case of a child to whom section 25 or 26 of the Finance Act 1977 applies, the appropriate amount to be deducted from the claimant's total income under subsection (1) of section 10 of the Income and
Corporation Taxes Act 1970 for the year 1978–79 shall, instead of being determined in accordance with subsection (3) of that section, be determined in accordance with paragraph (2) below.
- (2) the appropriate amount for the child shall vary according to the age of the child at the commencement of the year of assessment, and, subject to subsection (5) of the said section 10—
- (a) for a child shown by the claimant to have been then over the age of sixteen, shall be £165;
- (b) for a child not so shown, but shown by the claimant to have been then over the age of eleven, shall be £135;
- (c) in any other case, shall be £100.
- (3) For the year 1978–79 and subsequent years of assessment subsection (5) of the said section 10 shall have effect with the substitution for "£350" (in both places) and "£235" of "£500" and "£385" respectively.
- (4) Section 23 (3) of the said Act of 1977 (£52 of certain benefits in respect of children to be exempt from income tax for the year 1977–78) shall have effect also in relation to the year 1978–79 but with the substitution for "£52" of "£80".
- (5) Section 25 of the said Act of 1977 (tax allowances in the year 1977–78 for children living abroad) shall have effect also in relation to years of assessment after that year.
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 1968.—[Mr. Healey.]
put forthwith pursuant to Standing Order No. 94 (Ways and Means motions), and agreed to.