HC Deb 13 December 1977 vol 941 cc169-70W
Mr. Douglas-Mann

asked the Chancellor of the Exchequer what measures he proposes to replace child tax allowances for United Kingdom taxpayers with children overseas.

Mr. Robert Sheldon

I have no such proposals. As a transitional measure, child tax allowances in respect of nonresident children are being maintained for the current year 1977–78 at their 1976–77 levels. But as the Chief Secretary told the House on 9th March—[Vol. 927, c. 604]—it is intended that from next April allowances for this group should be phased out in line with those for other children.