My hon. Friend is under a misapprehension. Where the post-war credit is to be divided on a basis agreed upon between the husband and wife the agreement of both of them must necessarily be signified to the Inspector of Taxes: but if they do not agree either spouse may apply, without the consent of the other, to have the post-war credit divided. This is specifically provided in Section 7 (2) of the Finance Act, 1941.
The reason they are sent to the husband is because the husband is assessed for that purpose. No doubt the hon. Lady's Question will bring all these matters to the attention of wives.