§ 72. Mr. Hollandasked the Chancellor of the Exchequer whether he will take steps to ensure that tax allowances due as a result of life insurance premiums paid by a married woman in employment are credited against the woman's tax liability as of right.
§ Mr. Robert SheldonThe present rules ensure this when a married woman claims separate assessment. In other cases relief is normally due to the husband, who is liable to pay any tax due on the combined income of himself and his wife.