Finance Act, 1919

Extension of relief in respect of wife and other releatives.

27.—(1) Fifty pounds shall be substituted for twenty-five pounds in section thirteen of the Income Tax Act, 1918, as the amount upon which relief shall be granted uner that section in respect of a wife, or a female relative of a widower or of his deceased wife.

(2) The relief conferred by the said section thirteen, as amended by this Act, in respect of the female relative of a widower, or of his deceased wife, who resides with him for the purpose of having the charge and care of any child of his, shall be extended so as to confer relief in respect of any such female relative who resides with him in the capacity of housekeeper and not for the purpose of having the charge or care of any child of his:

Provided that any relief in respect of a femala relative under the saids ection shall be conditional on proof being given that no other individual is entitled to relief from income tax in respect of the same person under the said section thirteen, or under section twelve of the same Act, or under this Act, or if any other individual is entitled to any such relief that the other individual has relinquished his claim thereto.