asked the Chancellor of the Exchequer how many United Kingdom taxpayers will be worse off under his proposals for child benefit, Official Report, column 520, 21st October 1976, because their children live overseas and do not qualify for child benefit.

It has already been announced that for 1977–78 child tax allowances will be retained in full for the parents of non-resident children. Details of the necessary provisions for 1977–78 remain to be settled, but those parents qualifying for full allowances will not be worse off. The longer-term arrangements for these parents are to be decided later