§ Mr. Trewasked the Chancellor of the Exchequer what instructions are being given to tax offices regarding the coding for pay-as-you-earn purposes for 1973–74 of taxpayers at present receiving the dependent relative allowance.
§ Mr. BarberI propose that the practice that the dependent's income limit for the full allowance should be the same as the basic National Insurance retirement pension shall continue for 1973–74 and I intend to bring forward the appropriate legislation in next year's Finance Bill. In the meantime, tax offices are being authorised to fix code numbers for 1973–74 on the basis that the full dependent relative allowance will be due if the only income of the dependent for that year is the basic pension (or income of the same amount).