Skip to main content

18 Child Benefit &C (Income Tax)

Volume 929: debated on Monday 4 April 1977

The text on this page has been created from Hansard archive content, it may contain typographical errors.

Motion made, and Question,

  • (1) In section 219(2) of the Income and Corporation Taxes Act 1970 (social security benefits exempt from tax) the word 'and' shall be omitted and after '1971' there shall be inserted the words 'and payments of child benefit'.
  • (2) The amendments of the Income Tax Acts made by section 32(2), (3)(a) and (d), (4), (5) and (6) of the Finance Act 1976 shall not have effect.
  • (3) Where for the year 1977–78 an individual is (or apart from this paragraph would be) assessable to income tax in respect of payments in respect of a child, being payments to which this paragraph applies, his income shall for the purposes of the Income Tax Acts be deemed to include only so much, if any, of the payments in respect of that child as exceeds £52 or, if the payments in question are payments for a part only of the year, a proportionate part of that amount.
  • (4) Paragraph (3) above applies to payments by way of—
  • (a) child's special allowance or guardian's allowance under the Social Security Act 1975 or the Social Security (Northern Ireland) Act 1975; or
  • (b) an allowance under section 70 of either of those Acts; or
  • (c) an increase under Chapter III of Part II of either of those Acts of a widow's allowance, widowed mother's allowance, child's special allowance, retirement pension or invalid care allowance.
  • 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.