§ 61. Mr. Loveridgeasked the Chancellor of the Exchequer when he will take steps to ensure that married or divorced women, who have been awarded maintenance by the courts, are not taxed upon the amounts of such awards until the cash has been received by them, thus avoiding the hardship which often arises when deductions are made under the Pay As You Earn system, even though the court awards have never in fact been paid, or are only paid intermittently.
§ Mr. NottNormally, when maintenance payments fall into arrear, PAYE codings are adjusted appropriately. I have written to my hon. Friend about a particular case.