HC Deb 17 October 1972 vol 843 cc3-4W
32. Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether immigrants are allowed to claim tax allowances for their dependants left overseas, including illegitimate children living in the countries from which the immigrant originated; and on what basis the Inland Revenue Department takes steps to ensure that the father of such children has custody of and maintains these children at his own expense for tax purposes.

Mr. Nott

Provided the usual conditions are satisfied, tax allowances may be claimed.

In cases of claims for illegitimate children, the Inland Revenue requires to be satisfied by evidence that a taxpayer has custody and maintains a child.