§ Mr. Ovendenasked the Chancellor of the Exchequer if he will list the provisions contained in Acts of Parliament, regulations or rules which are the responsibility of his Department and which afford unequal treatment between an illegitimate and a legitimate child or between the parent of a legitimate child and the parent of an illegitimate child.
§ Mr. Denzil DaviesUnder Section 10 of the Income and Corporation Taxes Act 1970 a claimant to the child tax 93W allowance for an illegitimate child, other than one whose parents have married after his birth, is required to show that he has custody of the child and maintains him at his own expense.