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Personal reliefs.
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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).
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TABLE
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Statutory provision
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Amount to be deducted from total income for 1981-82
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Amount to be deducted from total income for 1982-83 and subsequent years
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(1)
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(2)
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(3)
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£
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£
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Income Tax Act, 1967
:
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section 138
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(married man)
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2.230
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}
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2.900
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(man married in the year of assessment)
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2.345
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(widowed person)
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1.185
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1.950
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(widow bereaved in the year of assessment)
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2.230
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2.900
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(single person)
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1.115
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1.450
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section 138A
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(additional allowance for widows and others in respect of children)
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(widowed person)
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650
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950
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(others)
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650
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1.450
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section 138B
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(employee allowance)
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600
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600
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section 139
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(housekeeper taking care of children)
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165
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Nil
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section 140
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(relative taking care of unmarried person's brother or sister)
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165
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Nil
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section 141
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(child)
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195
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100
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(incapacitated child)
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500
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500
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section 142
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(dependent relative)
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95
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110
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Finance Act, 1969
:
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section 3
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(housekeeper taking care of incapacitated person)
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500
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700
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Finance Act, 1971
:
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section 11
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(blind person)
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400
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500
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(both spouses blind)
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1,000
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1,200
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Finance Act, 1974
:
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section 8
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(age allowance, single or windowed person)
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80
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100
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(age allowance, married man)
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180
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200
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(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.
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(3) The
First Schedule
shall have effect for the purpose of supplementing subsection (1).
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