§ Mr. Bowden
asked the Chancellor of the Exchequer what assessment he makes in the case of a war widow over 70 years of age of her tax liability during the financial year 1976–77 where the income is solely that of war widow's pension at standard rate applicable to the widow of a private soldier killed in the 1914–18 war.
§ Mr. Denzil Davies
As a result of Section 31 of this year's Finance Act—which was added to the Bill at the Report Stage—no liability to tax in these circumstances now arises for 1976–77. Where assessments have been made, inspectors of taxes are writing to inform the war widows concerned that the asessment has been amended and that no tax is payable.