HC Deb 23 March 1911 vol 23 c762W

asked the Chancellor of the Exchequer why a married woman residing with her husband is not allowed to recover rebate of Income Tax on her separate property in the case where the joint income of husband and wife does not exceed £160 per annum; but has to depend on her husband to recover the tax and hand it over to her?


I may refer my hon. Friend to the provisions contained in Section 45 of the Income Tax Act, 1842.