I would remind my hon. Friend that the scheme for deduction of Income Tax from wages contains provision for deferring deduction of part of the taxes payable where, for any week when earnings are relatively low, the full deduction would be unduly heavy. Under the regulations that have been made, the wage-earner is able to secure that the periodical deductions of taxes shall not be such as to reduce the wages paid for that week below certain limits which vary according to whether the taxpayer is married and the number of his children or dependants. These limits are set out in the "Deduction of Income Tax (Schedule E) (Amendment No. 3) Regulations, 1942" (S.R. & O.,1942, No. 1324).