§ 30. Mr. Arthur Lewisasked the Chancellor of the Exchequer whether he will detail in the OFFICIAL REPORT the exact conditions which are necessary to ensure that immigrants claiming tax reliefs for their dependants left overseas, including their illegitimate children, are actually maintaining the dependants and children; and whether the formal production of postal order and money order receipts sent to any named person overseas is deemed sufficient to make and sustain a claim.
§ Mr. Patrick JenkinWhere maintenance is a factor in establishing title to tax relief for a dependent living abroad satisfactory evidence is required that remittances of a sufficient amount for that purpose have actually been made. Postal and money order counterfoils may form part of that evidence.
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§ 36. Mr. Arthur Lewisasked the Chancellor of the Exchequer whether he is aware that an immigrant claiming and receiving tax allowance on five children in this country also claims and receives allowances for six illegitimate children domiciled in his country of origin and all the proof that is necessary to claim these allowances is a postal order or money order receipt; and whether, in view of the abuse which can operate, he will tighten the regulations for claiming such tax reliefs.
§ Mr. Patrick JenkinIf the hon. Member will send me details of the case he has in mind, I will look into it. Procedures to prevent abuse in such cases are kept under review.