Finance Act, 1979

Additional relief for widows and others in respect of children.

4.Part VI of the Income Tax Act, 1967 , is hereby amended by the insertion, after section 138, of the following section :

“138A.—(1) This section applies to a person who—

(a) is—

(i) a widow,

(ii) a widower, or

(iii) a person who is not entitled to the deduction first-mentioned in subsection (1) of section 138,


(b) is entitled, for the year of assessment, to a deduction under section 141 in respect of a child resident with him.

(2) A person to whom this section applies, shall be entitled to a deduction of £250.”.