HC Deb 22 March 1979 vol 964 cc700-1W
38. Mr. John Ellis

asked the Chancellor of the Exchequer if he will allow income tax relief to all divorced women on moneys they now pay in regard to insurance policies connected with mortgages in arrangements that were entered into before the break-up of the marriage and which were in their former husbands' names.

Mr. Robert Sheldon

Relief will be allowed in such circumstances when a couple are divorced after 5 April next when the new system of life assurance relief by deduction comes into effect, but I do not think it would be right to extend this to cases where the divorce took place when the old life assurance relief provisions were in force.