§ 96. Dame Irene Wardasked the Chancellor of the Exchequer whether, as a contribution to Human Rights Year and to commemorate the 50 years since the enfranchisement of women, he will introduce legislation to abolish the legal obligation of a husband to declare his wife's Income Tax for tax purposes and take responsibility for the accuracy of the information.
§ Mr. Diamond:No. The husband's responsibility to return his wife's income is a natural consequence of our system of assessing husband and wife as one unit.
§ 97. Dame Irene Wardasked the Chancellor of the Exchequer whether, to commemorate the 50 years since the enfranchisement of women, he will introduce legislation to permit a wife entitled to a refund on Pay As You Earn to have the cheque made payable to her, to enable a woman to cover the risk of widowhood by payment of her National Insurance contribution, and to enable a wife who 310W has custody of or maintains children to qualify for Income Tax child allowance.
§ Mr. Diamond:The Answer to the first and third parts of the Question is that I cannot undertake to change the law. The second part of the Question is a matter for my right hon. Friend the Minister of Social Security.