|
“Special relief for widowed parent following death of spouse.
|
463.—(1) In this section—
‘appropriate percentage’, in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;
|
|
|
‘claimant’ means an individual whose spouse dies in a year of assessment;
|
|
|
‘qualifying child’, in relation to a claimant and a year of assessment, has the same meaning as in section 462, and the question of whether a child is a qualifying child shall be determined on the same basis as it would be for the purposes of section 462,
|
|
|
and subsections (3), (4) and (6) of that section shall apply accordingly;
|
|
|
‘specified amount’, in relation to a claimant for each of the 5 years of assessment immediately following the year of assessment in which the claimant's spouse dies, means—
|
|
|
(a) for the first of those 5 years, £10,000,
|
|
|
(b) for the second of those 5 years, £8,000,
|
|
|
(c) for the third of those 5 years, £6,000,
|
|
|
(d) for the fourth of those 5 years, £4,000, and
|
|
|
(e) for the fifth of those 5 years, £2,000.
|
|
|
(2) Where a claimant proves, in relation to any of the 5 years of assessment immediately following the year of assessment in which the claimant's spouse dies that—
|
|
|
(a) he or she has not remarried before the commencement of the year, and
|
|
|
(b) a qualifying child is resident with him or her for the whole or part of the year,
|
|
|
the income tax to be charged on the claimant, other than in accordance with section 16(2), for that year of assessment shall be reduced by an amount which is the lesser of—
|
|
|
(i) an amount equal to the appropriate percentage of the specified amount in relation to the claimant for that year, or
|
|
|
(ii) the amount which reduces that income tax to nil,
|
|
|
but this section shall not apply for any year of assessment in the case of a man and woman living together as man and wife.”
|
