HC Deb 05 December 1989 vol 163 c123W
Miss Emma Nicholson

To ask the Chancellor of the Exchequer what provisions he has made in the married couple's allowance to be introduced in April 1990 for those couples who choose to maintain independent financial affairs in marriage.

Mr. Lilley

[holding answer 4 December 1989]: Under independent taxation, husbands and wives will be treated as individual taxpayers, and their incomes and gains will be taxed independently. The arrangements for giving the married couple's allowance enable couples to maintain independent financial affairs.