HC Deb 21 January 1981 vol 997 cc170-1W
Mr. Carter-Jones

asked the Chancellor of the Exchequer how many men receive an additional personal allowance under section 14 of the Income and Corporation Taxes Act 1970 on the grounds that their wives are totally incapacitated by physical or mental infirmity.

Mr. Peter Rees

Probably about 5,000, though insufficient information is centrally available to enable a precise estimate to be made.