Finance Act, 1980
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Amendment of provisions relating to relief for blind persons. |
5.— Section 11 of the Finance Act, 1971 , is hereby amended— | |
(a) by the substitution of the following subsection for subsections (2) and (3): | ||
“(2) Subject to the provisions of this section, an individual who, in the manner prescribed by the Income Tax Acts, makes a claim in that behalf, makes a return in the prescribed form of his total income and proves that— | ||
(a) he was for the whole or any part of the year of assessment a blind person, or | ||
(b) he is assessed to tax for the year in accordance with the provisions of section 194 of the Income Tax Act, 1967 , and that his wife was for the whole or any part of the year a blind person, shall, in computing the amount of his taxable income for the year of assessment, be entitled to have a deduction of £330 made from his total income: | ||
Provided that in a case where paragraph (b) applies and the claimant proves in addition that he was for the whole or any part of the year a blind person, he shall be entitled to a deduction of £660 in lieu of the said deduction of £330.”, | ||
and | ||
(b) by the deletion of subsections (6) and (8). |