§ Mr. Lomasasked the Chancellor of the Exchequer if he will refuse to allow any tax concession for children overseas where the wife has made no application to join her husband in the United Kingdom during the last five years.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 4th April 1978], gave the following answer:
181WI have noted my hon. Friend's suggestion.
§ Mr. Lomasasked the Chancellor of the Exchequer if he will allow the head of immigrant households with children overseas to continue to claim a tax allowance for a maximum period of 12 months from the child benefit scheme coming into effect, provided that the number of children overseas is clearly stated, and that no tax concessions be allowed for any children born overseas after 1st April 1978.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 4th April 1978], gave the following information:
The Finance Act 1977 contained a provision whereby the general reduction in child tax allowances for 1977–78—the first year of child benefits—does not apply to the parents of certain non-resident children. This provision appears to meet my hon. Friend's point.