§ Mr. SNELLasked the Chancellor of the Exchequer whether a man whose wife has been in an asylum for 16 years, and who has children by another woman whom he cannot marry but whose children are registered under his name, is entitled to the usual allowance on Income Tax for such children; and, if not, whether he will consider the claims of special cases of this kind?
§ Mr. SNOWDENI would refer my hon. Friend to the provisions of Section 21 of the Finance Act, 1920, which sets forth the conditions governing the Income Tax deduction in respect of children. It will be seen that, subject to the other conditions laid down in the section, the father of an illegitimate child can claim the deduction if he has the custody of the child and maintains the child at his own expense. If my hon. Friend has in mind any particular case in which difficulty has arisen, and will let me have particulars, I will gladly have the matter investigated and will communicate the result to him in due course.
§ Mr. F. GOULDasked the Chancellor of the Exchequer whether any decision has been reached respecting the exemption of agricultural societies from the operations of Income Tax; and, if so, what that decision may be?
§ Mr. SNOWDENI would refer my hon. Friend to the reply which I gave he hon. and gallant Member for Henley (Captain Terrell) on the 17th June. I am sending him a copy of that reply.