§ 60. Mr. Jannerasked the Chancellor of the Exchequer whether he is aware that, when parents who have adopted a child are applying for Income Tax allowance on Form No. 11–2A, there appear the words, "Allowance for Adopted Children," and that the names and addresses of the child's natural parents are asked for; and whether he will have the heading and the request for natural parentage deleted from the form.
§ Mr. Boyd-CarpenterIf, as I assume, the hon. Member is referring to the case of a child adopted under the Adoption of Children Acts, the claim for Income Tax relief should be made on Form 11-2, the same form as is used where the child is the taxpayer's by birth. This form requests the taxpayer, on the occasion of a first claim in respect of a legally adopted child, to state the name and address of the child's natural parents, if known. As only one Income Tax allowance can be given in respect of the same child in a given year, and as both the natural and the adoptive parents have aprima facie claim in the year of adoption, I do not think this question is unreasonable.