§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether he will seek to change the law concerning tax allowances for children overseas to the practice that a claimant must have been at least a year in Great Britain or produce sworn evidence that the child claimed for is alive and that a certificate of birth or registration is submitted with the tax return.
§ Mr. Robert SheldonI have noted my hon. Friend's suggestion.
§ Mr. Arthur Lewisasked the Chancellor of the Exchequer to what extent he estimates there would be a saving to the Revenue if no tax allowances were made to claimants for children overseas unless birth certificates were produced for each child claimed.
§ Mr. Robert SheldonI regret it is not possible to make an estimate.