XN000022-1973-02-28 — Page 43

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Wednesday, February 28, 1973

Finally, the Financial Secretary referred to a suggestion made by

the Hon. Oswald Cheung that parents of adult children who were not employable

because of a handicap should be granted a form of tax relief.

To be consistent with all I have said about selective allowances

in a low tax structure, this suggestion can only be considered in the context

of child relief," he said.

Accordingly, he proposed relief for parents of incapacitated children

maintained by them irrespective of age.

O

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