§ Mr. Carter-Jonesasked the Chancellor of the Exchequer what official guidance is available on the definition of "totally incapacitated by physical or mental infirmity" in section 14 of the Income and Corporation Taxes Act 1970; and if he will make a statement.
§ Mr. Peter ReesThe qualifying conditions for the allowance are met when the wife is unable, as a result of total physical or mental incapacity, to look after the home and child. I see no need for official guidance beyond this, but if the hon. Member has any particular case in mind I will gladly look into it.
§ Mr. Carter-Jonesasked the Chancellor of the Exchequer if he will introduce legislation to seek to amend section 14 of the Income and Corporation Taxes Act 1970 to define the phrase "totally incapacitated by physical or mental infirmity" by reference to receipt of attendance allowance or such other social security benefit or benefits for which machinery for assessment and appeal exists; and if he will make a statement.
§ Mr. Peter ReesI see no need for such legislation, since I am not aware that the present provisions cause any difficulty to taxpayers.