§ Major MacANDREWasked the Chancellor of the Exchequer whether, of the 94,676 persons stated to pay Super-tax in 1926–27, husband and wife are always counted as one person?
§ Mr. CHURCHILLYes. Normally the assessment upon the husband includes the income of both husband and wife. Where husband and wife elect to be assessed separately, the two assessments are brought together for statistical purposes and appear as one item in the Super-tax statistics relating to incomes assessed.