§ Sir J. D. REESasked the Chancellor of the Exchequer whether, when the earned income of a man is £350 and his unearned income is £60, and the earned income of his wife is £125, making a total of £535, the man is entitled to a rebate of £100 from his assessment, while the wife is assessed on the full £125?
§ Mr. McKENNAThe answer is in the negative. The assessments would be wholly upon the husband, and it would consequently be immaterial from which of them abatement was allowed, unless application had been made for separate assessment under Section 9 of the Finance Act, 1914, in which case the abatement would be distributed between husband and wife in accordance with the provisions of that Section.