§ Mr. R. Morganasked the Chancellor of the Exchequer whether foster-parents who have the custody of, and are responsible for, the maintenance of an adopted child and who are thus eligible for the appropriate Income Tax relief in respect of the child, still continue to be eligible for such relief if they receive an allowance of 8s. 6d. from the authorities owing to one or other of the parents being in the fighting Forces?
§ Sir K. WoodI would refer my hon. Friend to the provisions of Section 21 (2)766W of the Finance Act, 1920, from which he will see that the child allowance can be claimed by a person who is not the parent of the child only if that person has the custody of the child and maintains the child at his own expense. In the case that my hon. Friend has in mind it would not appear to be the case that the foster parents have the custody of and maintain the child.