§ 45. Mr. Hollandasked the Chancellor of the Exchequer what proposals he has to modify those income tax procedures that currently discriminate between men and women on grounds of sex.
§ Mr. Robert SheldonIncome tax procedures do not in general discriminate between individuals on grounds of sex. They do distinguish in certain respects between married and single women; these differences flow from the general rule that the income of a married woman is aggregated for tax purposes with that of her husband.