§ Mr. LANSBURYasked the Chancellor of the Exchequer whether it is the practice of the Inland Revenue Department to make any and if any, what allowance from Income Tax to the parent or guardian of a young person without means of his own during the period when such young person is studying as a medical student at a medical school or hospital or for any other profession such as an articled solicitor's clerk or training and attendance at a law school?
Mr. SAMUELI would refer the hon. Member to the provisions for deductions 405W in respect of children in Section 21 of the Finance Act, 1920, as amended by Section 16 of the Finance Act, 1928. In the case of a child over 16 years of age, the allowance of a deduction is subject to the condition that the child is receiving full time instruction at a university, college, school or other 406W educational establishment. The question whether in a particular instance this statutory condition is satisfied falls to be determined in the light of the facts of the case. The deduction represents relief from tax on £60 in respect of one child and on £50 in respect of each subsequent child.