§ Mr. Sproatasked the Secretary of State for Social Services under what circumstances wives of United States nationals living and working in the United Kingdom in oil-related industries are entitled to draw child benefit.
§ Mr. OrmeCitizens of the United States working in this country are not exempt from United Kingdom income tax under the enactments specified in regulation 9 of the Child Benefit (General) Regulations, although there may be some reduction in the tax payable where the person is employed by a concern which is not resident in the United Kingdom. As they are liable to United Kingdom income tax, their families would qualify for child benefit, like other families from abroad, for their children living in this country, subject to the conditions of the Child Benefit (Residence and Persons Abroad) Regulations 1976.