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Extension of relief in respect of children, &c.
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21.—(1) An individual who claims and proves in the manner prescribed by the Income Tax Acts—
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(a) that his total income from all sources for the year of assessment, estimated in accordance with the provisions of those Acts, although exceeding one hundred and thirty pounds does not exceed eight hundred pounds; and
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(b) that he is unmarried and has living with him either his mother (being a widow or living apart from her husband), or some other female relative, maintained by him at his own expense, for the purpose of having the charge and care of any brother or sister of his, being a child in respect of whom relief is given under section twelve of the Income Tax Act, 1918; and
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(c) that no other individual is entitled to relief from income tax in respect of the same person under this section, and that neither he nor any other individual is entitled to relief in respect of the same person under section twelve or section thirteen of the Income Tax Act, 1918, or if any other individual is entitled to any such relief that the other individual has relinquished his claim thereto;
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shall be entitled in respect of his mother or such female relative to relief from tax upon fifty pounds.
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(2) The relief conferred in respect of children by section twelve of the Income Tax Act, 1918, shall be extended—
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(a) so as to include relief in respect of any child over the age of sixteen at the commencement of the year of assessment who is proved to be receiving full-time instruction at any university, college, school, or other educational establishment; and
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(b) so as provide relief in respect of one child from tax upon forty pounds and in respect of any child in excess of one from tax upon twenty-five pounds:
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and that section and section thirteen of that Acat and this section shall have effect accordingly:
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Provided that, in cases of doubt as to the application of paragraph (a) of this subsection, it shall be competent for the Commissioners of Inland Revenue, on the request of the Income Tax Commissioners concerned, to consult the Board of Education.
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In the application of his subsectionto Scotland and Ireland, the Scottish Education Department and the Lord Lieutenant, respectively, shall be substituted for the Board of Education.
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(3) All claims under this section shall be made and proved in accordance with section twenty-eight or (in Ireland) section two hundred and two of the Income Tax Act, 1918.
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