Finance Act, 1981

Personal reliefs.

2.—(1) Where a deduction falls to be made from the total income of an individual for the year 1981-82 or any subsequent year of assessment in respect of relief to which the individual is entitled under a provision mentioned in column (1) of the Table to this subsection and the amount of the deduction would, but for this section, be an amount specified in column (2) of the said Table, the amount of the deduction shall, in lieu of being the amount specified in the said column (2), be the amount specified in column (3) of the said Table opposite the mention of the amount in the said column (2).

TABLE

Statutory provision

Amount to be deducted from total income for 1980-81

Amount to be deducted from total income for 1981-82 and subsequent years

(1)

(2)

(3)

Income Tax Act, 1967 :

£

£

section 138A

(additional allowance for widows and others in respect of children)

500

650

section 138B

(employee allowance)

400

600

section 141

(incapacitated child)

390

500

Finance Act, 1969 :

section 3

(housekeeper taking care of incapacitated person)

330

500

Finance Act, 1971 :

section 11

(blind person)

330

400

(both spouses blind)

660

1,000

(2) Section 4 of the Finance Act, 1980 , shall have effect subject to the provisions of this section.

(3) The First Schedule shall have effect for the purpose of supplementing subsection (1).