HC Deb 28 January 1969 vol 776 c276W
49. Mr. Higgins

asked the Chancellor of the Exchequer what steps are taken by his Department to ensure that aliens' income tax liability is not reduced on the ground that they have dependent children when they have previously obtained a "no child" certificate in order to get the permission to work in the United Kingdom.

Mr. Taverne

The tax returns of aliens claiming relief for dependent children are examined like those of other taxpayers and supporting evidence called for where necessary.