§ Mr. Marlowasked the Chancellor of the Exchequer what is the system for taxing maintenance payments.
§ Mr. Peter ReesI refer my hon. Friend to a leaflet produced by the Board of Inland Revenue—IR 30—Income Tax: Separation and Divorce—available from all tax offices and PAYE inquiry centres, which explains the system for taxing maintenance payments. Copies of the leaflet are in the House of Commons Library.