HC Deb 06 November 1975 vol 899 cc258-9W
13. Mr. Steen

asked the Chancellor of the Exchequer whether he will allow pro rata the child allowanace in respect of a child at school for the period of the tax year at which a child is at school, regardless of the fact that the child, after leaving school, earns during the rest of the year a sum which presently has the effect of retrospectively nullifying the allowance

Mr. Robert Sheldon

No. To do as the hon. Member asks would run counter to the principle that the child allowance depends upon the circumstances of the year as a whole.