Finance Act, 1982

Personal reliefs.

2.—(1) Where a deduction falls to be made from the total income of an individual for the year 1982-83 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 1981-82

Amount to be deducted from total income for 1982-83 and subsequent years

(1)

(2)

(3)

£

£

Income Tax Act, 1967 :

section 138

(married man)

2.230

}

2.900

(man married in the year of assessment)

2.345

(widowed person)

1.185

1.950

(widow bereaved in the year of assessment)

2.230

2.900

(single person)

1.115

1.450

section 138A

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

(widowed person)

650

950

(others)

650

1.450

section 138B

(employee allowance)

600

600

section 139

(housekeeper taking care of children)

165

Nil

section 140

(relative taking care of unmarried person's brother or sister)

165

Nil

section 141

(child)

195

100

(incapacitated child)

500

500

section 142

(dependent relative)

95

110

Finance Act, 1969 :

section 3

(housekeeper taking care of incapacitated person)

500

700

Finance Act, 1971 :

section 11

(blind person)

400

500

(both spouses blind)

1,000

1,200

Finance Act, 1974 :

section 8

(age allowance, single or windowed person)

80

100

(age allowance, married man)

180

200

(2) Section 6 of the Finance Act, 1974 , section 6 of the Finance Act, 1978 , section 3 of the Finance Act, 1979 , section 4 of the Finance Act, 1980 , and section 2 of the Finance Act, 1981 , shall have effect subject to the provisions of this section.

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