HC Deb 24 July 1968 vol 769 c141W
122. Mr. Brooks

asked the Chancellor of the Exchequer how many wives of a polygamous marriage qualify for married persons' tax allowance; and what would be the tax liability of a wife who receives such an allowance in the event of her widowhood.

Mr. Taverne

The married man's tax allowance is the same whether the husband has one wife or more than one; it is an allowance to the husband, and not to the wife. The tax liability of a widow of a polygamous marriage will depend on her income and the tax reliefs and allowances due to her.