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Extension of relief in respect of children and grant of relief in respect of wife and dependent relatives.
10 Edw. 7. c. 8.
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27.—(1) Section sixty-eight of the Finance (1909–10) Act, 1910 (which, as amended by section thirty-three of the Finance Act, 1916, gives to individuals whose total income does not exceed seven hundred pounds relief from income tax in respect of children), as amended by any subsequent enactments, and section thirteen of the Finance Act, 1917, shall have effect as if eight hundred pounds were substituted as the limit of income for seven hundred pounds.
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(2) If any individual, who has been assessed or charged to income tax or has paid income tax either by deduction or otherwise, claims and proves in manner prescribed by the Income Tax Acts that his total income from all sources, although it exceeds one hundred and thirty pounds, does not exceed eight hundred pounds, and that for the year for which the income tax is charged he has a wife living with him, or maintains at his own expense any person being a relative of his or of his wife who is incapacitated by old age or infirmity from maintaining himself, and whose income from all sources does not exceed twenty-five pounda a year, he shall be entitled in respect of his wife and in respect of every such person as aforesaid whom he so maintains to relief from income tax equal to the amount of income tax on twenty-five pounds.
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The provisions of this subsection which give relief to an individual in respect of a wife shall in the case of any individual being a widower be extended so as to give relief in respect of a person, being a female relative of his or of his deceased wife, who is resident with him for the purpose of having the charge and care of any child of his.
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(3) If any individual who has been assessed or charged to income tax or has paid income tax by deduction or otherwise claims and proves in manner prescribed by the Income Tax Acts that his total income from all sources, although it exceeds eight hundred pounds does not exceed one thousand pounds, and that he would if his income did not exceed eight hundred pounds be entitled under section sixty-eight of the Finance (1909–10) Act, 1910, as amended by any other enactment, or under section thirteen of the Finance Act, 1917, to relief in respect of three or more children, he shall be entitled in respect of each of those children above the number of two to relief from income tax equal to the amount of income tax on twenty-five pounds.
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In this section the expression “realtive” includes any person of whom the individual in question had the custody and whom he maintained at his own expense while that person was under the age of sixteen years, and the expression “child” means a child in respect of whom relief is given under section sixty-eight of the Finance Act (1909–10) Act, 1910, as amended by any other enactment or under section thirteen of the Finance Act, 1917.
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The provisions of subsections (2) and (3) of section sixty-eight of the Finance (1909–10) Act, 1910, as amended by any subsequent enactments, shall apply to the relief given by this section, to the manner of claiming such relief, and to the proof to be given with respect thereto, as if they were herein re-enacted and in terms made applicable to this section.
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