§ Mr. Clemitsonasked the Chancellor of the Exchequer what were the considerations which led him to the decision that it would not be justifiable to extend into later years the special arrangements applying to child tax allowances in 1977–78 children living abroad which he announced on 14th December 1976.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 31st March 1977; Vol. 929, c. 237], gave the following information:
In the context of a fundamental change in our system of help for families with children it would be inappropriate, and administratively costly, to retain child tax allowances for this group alone when the allowances generally have been phased out.