§ Mr. Chapmanasked the Chancellor of the Exchequer if he will issue instructions so that, in assessing any child allowance due to a parent, the appropriate proportion of the allowance is allocated to the parent whilst the child is still in full-time education, even though the child may be earning a taxable income later in that financial year.
§ Mr. Patrick JenkinTitle to the child allowance depends on the circumstances (including the child's income) of the year as a whole and there is no provision for apportioning it between the period for which the child is at school and the period for which the child is working.