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Personal relief.
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138.—(1) The claimant, if he proves that for the year of assessment he has his wife living with him, or that his wife is wholly maintained by him during the year of assessment, and that he is not entitled in computing the amount of his income for that year for the purposes of this Act to make any deduction in respect of the sums paid for the maintenance of his wife, shall be entitled to a deduction of £394, and in any other case to a deduction of £234.
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(2) Where, but for this subsection, the claimant would be entitled to a deduction of £234 under subsection (1), then, if the claimant proves that in the year of assessment he or she is a widower or a widow, the claimant shall be entitled to a deduction of £259 in lieu of the said deduction of £234.
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