HC Deb 20 January 1949 vol 460 c48W
56. Mr. Wilkes

asked the Chancellor of the Exchequer if he is aware that an Income Tax Child Allowance is not granted in respect of a still-born child; and whether he will look into this matter with a view to making a more flexible ruling in view of the fact that the same expenses are incurred whether the child is still-born or not.

Mr. Glenvil Hall

The law provides that the Income Tax Child Allowance can be granted only in respect of a child living within the year of assessment. In reply to the second part of my hon. Friend's Question, I would remind him that provision for maternity has been made in the National Insurance Act. 1946.

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