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Mr. Newton
asked the Chancellor of the Exchequer to what level child tax allowances would have to be raised to be of equivalent real value to the allowance in year 1976–77; and how many people would be taken out of tax by an increase of that amount.
Mr. Robert Sheldon
On the basis of an increase in prices of 22 per cent. between 1976–77 and 1978–79, child tax allowances would be increased to the following levels:
| £ | ||
| Children under 11 | … | 365 |
| Over 11 and under 16 | … | 410 |
| Over 16 | … | 445 |