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“Dependent relative.
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466.—(1) In this section—
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‘appropriate percentage’, in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;
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‘dependent relative’, in relation to a claimant, means—
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(a) a relative of the claimant, or of the claimant's spouse, incapacitated by old age or infirmity from maintaining himself or herself,
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(b) the widowed father or widowed mother of the claimant or of the claimant's spouse, whether incapacitated or not, or
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(c) a son or daughter of the claimant who resides with the claimant and on whose services the claimant, by reason of old age or infirmity, is compelled to depend;
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‘specified amount’, in relation to a dependent relative for a year of assessment, means £220 reduced by the amount, if any,
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by which the dependent relative's total income from all sources for the year exceeds the specified limit;
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‘specified limit’ means the aggregate of the payments to which an individual is entitled in a year of assessment in respect of an old age (contributory) pension at the maximum rate under the
Social Welfare (Consolidation) Act, 1993
, if throughout the year of assessment such individual is entitled to such a pension and—
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(a) has no adult dependant or qualified children (within the meaning, in each case, of that Act),
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(b) is over the age of 80 years (or such other age as may be specified in that Act for the time being in place of the age of 80 years), and
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(c) is living alone.
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(2) Where for any year of assessment a claimant proves that he or she maintains at his or her own expense a dependent relative, the income tax to be charged on the claimant, other than in accordance with section 16(2), for that year of assessment shall, in respect of each such dependent relative, be reduced by an amount which is the lesser of—
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(a) an amount equal to the appropriate percentage of the specified amount in relation to the dependent relative for that year, or
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(b) the amount which reduces that income tax to nil.
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(3) Where for any year of assessment 2 or more individuals jointly maintain a dependent relative, the specified amount in relation to that dependent relative shall be apportioned between them in proportion to the amount or value of their respective contributions towards the maintenance of that dependent relative.”,
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