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Person taking charge of children of widower, widow or married man living apart from wife.
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139.—(1) If the claimant proves that he is a widower and that for the year of assessment a person being a female relative of his or of his deceased wife is resident with him for the purpose of having the charge and care of any child of his, or he proves that he has no female relative of his own or of his deceased wife who is able or willing to take such charge and that he has employed some other female person to undertake the same, he shall, subject as hereinafter provided, be entitled to a deduction of £100 in respect of that female relative or other female person:
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Provided that—
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(a) no deduction shall be allowed under this section unless the claimant proves that no other individual is entitled to a deduction in respect of the female relative under the provisions of this Part or, if any other individual is so entitled, that the other individual has relinquished his claim thereto; and
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(b) no deduction shall be allowed under this section where the female relative is a married woman living with her husband, and the husband has claimed and been allowed the higher deduction under section 138 (1).
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(2) In this section “child” means a child in respect of whom a deduction is allowed under this Part.
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(3) This section shall apply to a claimant being a widow as it applies to a claimant being a widower, with the substitution of “her deceased husband” for “his deceased wife”.
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(4) This section shall also apply to a claimant being a married man, whose wife is not living with him and who is not entitled to the higher deduction under section 138 (1) as it applies to a claimant being a widower, save that “his wife” shall be substituted for “his deceased wife”.
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