§ 56. Mr. Wilkesasked 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 HallThe 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.