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“Additional standard rated allowance for certain widowed persons.
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461A.—(1) In this section—
‘appropriate percentage’, in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;
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‘specified amount’, means £1,000.
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(2) This section applies to an individual being a widowed person, other than—
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(a) a person referred to in paragraph (a) of the definition of ‘the specified amount’ in section 461(1) (as amended by the Finance Act, 2000), or
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(b) a person entitled to a reduction of tax under section 462.
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(3) Where for any year of assessment an individual to whom this section applies is entitled to a reduction of tax under section 461, the income tax to be charged on the individual, other than in accordance with section 16(2), for a year of assessment shall be further reduced by an amount which is the lesser of—
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(a) an amount equal to the appropriate percentage of the specified amount, or
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(b) the amount which reduces that income tax to nil.”,
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