§ 52. Mr. Arthur Lewisasked the Chancellor of the Exchequer whether the regulation whereby a man can, on production of postal order counterfoils showing he is sending money abroad to keep his illegitimate children, claim these payments for reduction in income tax, applies to such illegitimate children in any country including the Commonwealth and East Germany.
§ Mr. NottTo be entitled to a tax allowance for an illegitimate child a taxpayer must show not only that he maintains the child at his own expense but also that he has custody of it. These rules apply whatever country the child happens to live in. Postal order counterfoils alone would not be considered sufficient evidence that these conditions had been satisfied.