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Employed person taking care of incapacitated individual.
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9.—As respects the year of assessment 1999-2000 and subsequent years of assessment, the Principal Act is hereby amended by the substitution of the following for section 467:
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“467.—(1) In this section ‘relative’, in relation to an individual, includes a relation by marriage and a person in respect of whom the individual is or was the legal guardian.
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(2) Subject to this section, where an individual for a year of assessment proves—
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(a) that throughout the year of assessment either he or she or a relative of the individual was totally incapacitated by physical or mental infirmity, and
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(b) that for the year of assessment the individual, or in a case to which section 1017 applies, the individual's spouse, has employed a person (including a person whose services are provided by or through an agency) for the purpose of having care of the individual (being the individual or the individual's relative) who is so incapacitated,
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the individual shall, in computing the amount of his or her taxable income, be entitled to a deduction from his or her total income of the lesser of—
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(i) the amount ultimately borne by him or her or the individual's spouse in the year of assessment in employing the employed person, and
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(ii) £8,500 in respect of each such incapacitated individual.
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(3) Where 2 or more individuals are entitled for a year of assessment to a deduction under this section in respect of the same incapacitated individual, the following provisions shall apply:
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(a) the aggregate of the deductions to be granted to those individuals shall not exceed £8,500, and
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(b) the relief to be granted under this section in relation to the incapacitated individual shall be apportioned between them in proportion to the amount ultimately borne by each of them in employing the employed person.
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(4) Where for any year of assessment a deduction is allowed to an individual under this section, the individual shall not be entitled to a deduction in respect of the employed person (including a person whose services are provided by or through an agency) under section 465 or section 466.”.
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