§ Motion made, and Question,
§ That for the year 1979–80 and subsequent years of assessment there shall not be treated as income for any purposes of the Income Tax Actsߞ
- (a) any payment by way of—
- (i) child's special allowance or guardian's allowance under the Social Security Act 1975 or the Social Security (Northern Ireland) Act 1975; Or
- (ii) an allowance under section 70 of either of those Acts:
- (b) so much of any payment by way of widow's allowance, widowed mother's allowance, retirement pension or invalid care allowance as is attributable to an increase in respect of a child under Chapter III of Part II of either of those Acts;
- (c) any payment of benefit excluded by subsection (1) of section 219 of the Income and Corporation Taxes Act 1970 from the charge to tax imposed by that subsection.
§ 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.—[Sir Geoffrey Howe.]
§ put forthwith pursuant to Standing Order No. 94 (Ways and Means motions), and agreed to.