Motion made, and Question,
(1) If, in the case of a child in respect of whom a claim is made under section 10 of the Income and Corporation Taxes Act 1970 (children) the claimant proves that the conditions in paragraph (2) below are fulfilled, the appropriate amount to be deducted from the claimant's income under subsection (1) of that section for the year 1977–78 shall be determined in accordance with subsection (3) of that section as amended for the year 1976–77 by section 29(2) of the Finance Act 1976. (2) The conditions referred to in paragraph (1) above are— (a) that the child is outside the United Kingdom throughout the year of assessment and does not in that year normally live in a country or territory specified in paragraph (3) below; and (b) that he is under the age of nineteen years at the end of that year; and (c) that no child benefit is paid in respect of the child for any week (as defined in the child benefit legislation) beginning in that year; and (d) that no child benefit for any such week is (or if a claim were made would be) payable in respect of the child by virtue of Part II of the Child Benefit (Residence and Persons Abroad) Regulations 1976 or Part II of the Child Benefit (Residence and Persons Abroad) Regulations (Northern Ireland) 1976. (3) The countries and territories referred to in paragraph (2)(a) above are Australia, Austria, Belgium, Canada, Denmark, Finland, France, Germany (Federal Republic), Gibraltar, the Irish Republic, the Isle of Man, Israel, Italy, Jersey, Luxembourg, the Netherlands, New Zealand, Norway, Spain and Sweden.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Healey.]
put forthwith pursuant to Standing Order No. 94 ( Ways and Means motions) and agreed to.