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Income Tax (Wife's Earnings)

Volume 951: debated on Monday 12 June 1978

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asked the Chancellor of the Exchequer how many applications have been made under the provisions of Section 23(2) for an extension of the statutory time limit for the making of an election for separate assessment of wife's earnings; in how many cases the time limit has been extended; in what circumstances, generally the Board of Revenue agrees to an extension of the time limit; and why this election cannot now carry the six-year time limit applicable to claims for personal allowances.