I move:—
(1) That a children's allowance under the Children's Allowances Act, 1944 (No. 2 of 1944), shall be exempt from income-tax (including surtax) and shall not be reckoned in computing income for the purposes of the Income-tax Acts.
(2) That where, but for this paragraph, a claimant would be entitled, under Section 21 of the Finance Act, 1920, as amended by any subsequent enactment, to a deduction of £60 in respect of any child living and under the age of 16 years at the commencement of a year of assessment, the said deduction in respect of any such child in excess of two such children shall be reduced, for the year beginning on the 6th day of April, 1944, to £47 pounds and, for the year beginning on the 6th day of April, 1945, or any subsequent year, to £40.