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Finance Act, 1975
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Personal reliefs.

11.—(1) Section 6 of the Finance Act, 1974 , is hereby amended by the substitution of the following subsection for subsection (1):

“(1) Where a deduction falls to be made from the total income of an individual for the year 1975-76 or any subsequent year of assessment in respect of relief to which the individual is entitled under a provision mentioned in column (1) of the Table to this section and the amount of the deduction would, but for this section, be an amount specified in column (2) of the said Table, the amount of the deduction shall, in lieu of being the amount specified in the said column (2), be the amount specified in column (3) of the said Table opposite the mention of the amount in the said column (2).

TABLE

Statutory provision

Amount to be deducted from total income for 1974–75

Amount to be deducted from total income for 1975–76 and subsequent years

(1)

(2)

(3)

Income Tax Act, 1967 :

£

£

section 138

(married man)

800

920

(single person)

500

575

(widowed person)

550

635

(working wife)

200 or, if less, amount of wife's earned income

230 or, if less, amount of wife's earned income

sections 139 and 140 (housekeeper)

140

165

section 141 (child)

200

230

section 142 (dependent relative)

80

95

Finance Act, 1969 :

section 3 (housekeeper taking care of incapacitated person)

140

165

Finance Act, 1971 :

section 11 (blind person)

140

165

(both spouses blind)

280

330

Finance Act, 1974 :

section 8 (age allowance)

(single or widowed person)

25

45

(married man)

50

145

”

(2) Part I of the First Schedule shall have effect for the purpose of supplementing subsection (1) (inserted by this section) of section 6 of the Finance Act, 1974 .