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Relief from income tax in respect of adopted children.
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13.—(1) If any individual who has been assessed or charged to income tax or has paid income tax either by deduction or otherwise, claims and proves in manner prescribed by the Income Tax Acts that his total income from all sources, although exceeding one hundred and thirty pounds does not exceed seven hundred pounds, and that for the year for which the income tax is charged he has the custody of and maintains at his own expense a child or children under the age of sixteen years at the commencement of that year and that neither he nor any other individual is entitled to relief from income tax in respect of the same child or children by virtue of section sixty-eight of the Finance (1909–10) Act, 1910, as amended by any subsequent enactment, or if any other individual is entitled to such relief that that other individual has relinquished his claim thereto, he shall be entitled in respect of every such child to relief from income tax equal to the amount of the income tax upon twenty-five pounds.
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(2) The provisions of subsections (2) and (3) of section sixty-eight of the Finance (1909–10) Act, 1910, as amended by any subsequent enactment, shall apply to the relief given under this section, to the manner of claiming such relief, and to the proof to be given with respect thereto, as if they were herein re-enacted and in terms made applicable to this section.
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