Finance Act, 1971

Relief for blind persons.

11.—(1) In this section “blind person” means a person whose central visual acuity does not exceed 6/60 in the better eye with correcting lenses, or whose central visual acuity exceeds 6/60 in the better eye or in both eyes but is accompanied by a limitation in the fields of vision that is such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.

(2) Subject to the provisions of this section, an individual who, in the manner prescribed by the Income Tax Acts, makes a claim in that behalf, makes a return in the prescribed form of his total income, and proves—

(a) that he is a married man who for the year of assessment has his wife living with him and that one of them was, for the whole or any part of the year, and the other was, at no time during the year, a blind person, or

(b) that, not being such a married man, he was for the whole or any part of the year, a blind person,

shall, in computing the amount of his taxable income, be entitled to have a deduction of £100 made from his assessable income.

(3) Subject to the provisions of this section, an individual who, in the manner prescribed by the Income Tax Acts, makes a claim in that behalf, makes a return in the prescribed form of his total income, and proves—

(a) that he is a married man who for the year of assessment has his wife living with him, and

(b) that each of them was, for the whole or any part of the year, a blind person,

shall, in computing the amount of his taxable income, be entitled to have a deduction of £200 made from his assessable income.

(4) All such provisions of the Income Tax Acts as apply in relation to every deduction specified in sections 138 to 143 of the Income Tax Act, 1967 , shall apply in relation to a deduction under this section.

(5) Section 153 (1) (d) of the Income Tax Act, 1967 , is hereby amended by the insertion after “1969,” of “and section 11 of the Finance Act, 1971”.

(6) Section 193 of the Income Tax Act, 1967 , is hereby amended by the addition at the end of subsection (6) of “or under section 11 of the Finance Act, 1971”.

(7) Section 497 of the Income Tax Act, 1967 , is hereby amended by the insertion after “1969,” of “or under section 11 of the Finance Act, 1971,”.

(8) Section 523 of the Income Tax Act, 1967 , is hereby amended by the substitution in subsection (1) (a) of “and 142, section 3 of the Finance Act, 1969 , and section 11 of the Finance Act, 1971” for “, 142 and section 3 of the Finance Act, 1969 ”.