§ 32. Mr. Arthur Lewisasked 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 4W that the father of such children has custody of and maintains these children at his own expense for tax purposes.
§ Mr. NottProvided 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.