HC Deb 12 June 1978 vol 951 c341W
Mr. Hastings

asked the Chancellor of the Exchequer how many applications have been made under the provisions of Section 23(2) for an extension of the statutory time limit for the making of an election for separate assessment of wife's earnings; in how many cases the time limit has been extended; in what circumstances, generally the Board of Revenue agrees to an extension of the time limit; and why this election cannot now carry the six-year time limit applicable to claims for personal allowances.

Mr. Robert Sheldon

I will let the hon. Member have a reply as soon as possible.

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