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Clause 31—(Repeal Of Certain Provisions As To Married Women)

Volume 477: debated on Tuesday 4 July 1950

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I beg to move, in page 28, line 13, at the end, to insert:

"(d) section one hundred and seventy-one of the Income Tax Act, 1918 (which enables a man to be made liable in certain cases for tax assessed on his wife); and"
The effect of this Amendment is to take away the right to distrain a husband's goods in respect of a wife's Income Tax. Inasmuch as the Commissioners can now have recourse to the wife, it is no longer necessary for them to have the right to distrain the husband's goods.

Amendment agreed to.