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Mrs. Chalker
asked the Secretary of State for Social Services whether it is intended that family allowances for second and subsequent children should be totally freed from tax and clawback as from April 1977.
Mr. Ennals
From next April family allowances will cease. They will be replaced by child benefit, payable for all children. As I made clear in my reply to the hon. Member for Rushcliffe (Mr. Clarke) on 26th October 1976—[Vol. 918, c. 112–14.]—we intend that child benefit shall be free of tax and clawback.