Finance Act, 1990
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Amendment of section 3 (employed person taking care of incapacitated individual) of Finance Act, 1969. |
4.—As respects the year 1990-91 and subsequent years of assessment, section 3 of the Finance Act, 1969 , is hereby amended, in subsection (1), by the substitution of “£5,000” for “£2,500” (inserted by the Finance Act, 1985 ) in each place where it occurs, and the said subsection (1), as so amended, is set out in the Table to this section. | |
TABLE | ||
(1) 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) (i) that, throughout the year of assessment, he was totally incapacitated by physical or mental infirmity, or | ||
(ii) that, being a husband, who, for the relevant year of assessment, is assessed to tax in accordance with the provisions of section 194 of the Income Tax Act, 1967 , his wife was, throughout that year, totally incapacitated by physical or mental infirmity, and | ||
(b) that for the year of assessment he has employed a person for the purpose of having the care of the person (being the individual or his wife) who is so incapacitated, | ||
shall, in computing the amount of his taxable income, be entitled to have a deduction made from his total income of £5,000, if the amount ultimately borne by him in the year of assessment in employing the employed person is not less than £5,000, or the amount so borne, if it is less than £5,000. |