§ 37. Mr. Iremongerasked the Chancellor of the Exchequer if he will introduce legislation to amend Chapter VI of Part I of the Income and Corporation Taxes Act, 1970, entitled Residence, so as to explain what constitutes residence for the purposes of the Act, with special reference to any one year of assessment in which neither husband nor wife has been within the United Kingdom.
§ Mr. Maurice MacmillanI do not think the subject of residence could be satisfactorily dealt with by legislation in view of the need to take account of wide variations in circumstances.