Finance Act, 1980

Personal reliefs.

4.—(1) Where a deduction falls to be made from the total income of an individual for the year 1980-81 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 subsection 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 1979-80

Amount to be deducted from total income for 1980-81 and subsequent years

(1)

(2)

(3)

Income Tax Act, 1967 :

section 138A

£

£

(additional allowance for widows and others in respect of children)

250

500

section 141

(child)

218

195

(incapacitated child)

320

390

Finance Act, 1969 :

section 3

(housekeeper taking care of incapacitated person)

165

330

Finance Act, 1971 :

section 11

(blind person)

165

330

(both spouses blind)

330

660

(2) Section 6 of the Finance Act, 1974 , and section 3 of the Finance Act, 1979 , shall have effect subject to the provisions of this section.

(3) Part I of the First Schedule shall have effect for the purpose of supplementing subsection (1).