§ 122. Mr. Brooksasked 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. TaverneThe 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.