§ Mr. Jim Spicerasked the Chancellor of the Exchequer on the basis of what calculation the Chief Secretary to the Treasury stated on 13th May 1976 that to raise the limit for children's earned income before a parent's child allowance was reduced from the present limit of £115 would require an additional 100 staff, or, if restricted to students over 18 years of age, an additional 55 staff.
§ Mr. Joel BarnettThe figures quoted represent the estimated cost in man years for 1976–77 of altering the tax codings and assessments for those taxpayers whose child tax allowances are at present being restricted because of the level of their children's earnings.