HC Deb 28 October 1971 vol 823 c440W
Mr. Freeson

asked the Chancellor of the Exchequer what is the maximum tax allowance given in relation to support for dependants living abroad; when it was last reviewed; and whether he will review it again.

Mr. Patrick Jenkin

Provided the relevant conditions are satisfied the amounts of the tax allowances for dependants living abroad are the same as those for dependants in this country. All income tax allowances are regularly reviewed.