§ Mr. Marlowasked the Chancellor of the Exchequer how many married couples would pay less tax if they were to divorce.
§ Mr. Ridley[pursuant to his reply, 30 March 1982, c. 100]: On the most recent information on the distribution of income between husbands and wives, it is estimated that about half a million out of 12 million tax paying married couples would benefit from being taxed as single people; this is mainly because of the tax treatment of investment income. It is impossible to estimate the additional number of couples who might reduce their tax liability on divorce by transferring assets and income between them (and their children, if any).