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Finance Act, 1985

Personal reliefs.

3.—(1) Where a deduction falls to be made from the total income of an individual for the year 1985-86 or any subsequent year of assessment in respect of relief to which the individual is entitled under a provision mentioned in column (1) of the Table to this subsection and the amount of the deduction would, but for this section, be an amount specified in column (2) of the said Table, the amount of the deduction shall, in lieu of being the amount specified in the said column (2), be the amount specified in column (3) of the said Table opposite the mention of the amount in the said column (2).

TABLE

Statutory provision

Amount to be deducted from total income for 1984-85

Amount to be deducted from total income for 1985-86 and subsequent years

(1)

(2)

(3)

£

£

Income Tax Act, 1967 :

section 138

(married man)

3,600

3,800

(widowed person)

2,300

2,400

(widow bereaved in the year of assessment)

3,600

3,800

(single person)

1,800

1,900

section 141

(incapacitated child)

500

600

Finance Act, 1969 :

section 3

(housekeeper taking care of incapacitated person)

2,000

2,500

Finance Act, 1971 :

section 11

(blind person)

500

600

(both spouses blind)

1,200

1,400

(2) Section 2 of the Finance Act, 1982 , section 3 of the Finance Act, 1984 , and section 8 of the Finance Act, 1984 , shall have effect subject to the provisions of this section.

(3) The First Schedule shall have effect for the purpose of supplementing subsection (1).