Finance Act, 1980

Amendment of provisions relating to relief for blind persons.

5.Section 11 of the Finance Act, 1971 , is hereby amended—

(a) by the substitution of the following subsection for subsections (2) and (3):

“(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 that—

(a) he was for the whole or any part of the year of assessment a blind person, or

(b) he is assessed to tax for the year in accordance with the provisions of section 194 of the Income Tax Act, 1967 , and that his wife was for the whole or any part of the year a blind person, shall, in computing the amount of his taxable income for the year of assessment, be entitled to have a deduction of £330 made from his total income:

Provided that in a case where paragraph (b) applies and the claimant proves in addition that he was for the whole or any part of the year a blind person, he shall be entitled to a deduction of £660 in lieu of the said deduction of £330.”,

and

(b) by the deletion of subsections (6) and (8).