HC Deb 16 February 1978 vol 944 c355W
Mr. Brotherton

asked the Chancellor of the Exchequer what account the Inland Revenue takes in assessing allowances for personal taxes of whether the taxpayer has more than one wife.

Mr. Robert Sheldon

For income tax purposes a marriage is accepted as valid if it is valid under the law of the country in which it was performed and of the country of domicile of the parties. But a married man is entitled to claim only one married man's allowance, and only one wife's earned income allowance. A child tax allowance may be claimed for each child of any legitimate marriage, and for any other child of whom the claimant can show that he has custody and whom he maintains at his own expense.

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