Finance Act, 1979
|
Additional relief for widows and others in respect of children. |
4.— Part VI of the Income Tax Act, 1967 , is hereby amended by the insertion, after section 138, of the following section : | |
“138A.—(1) This section applies to a person who— | ||
(a) is— | ||
(i) a widow, | ||
(ii) a widower, or | ||
(iii) a person who is not entitled to the deduction first-mentioned in subsection (1) of section 138, | ||
and | ||
(b) is entitled, for the year of assessment, to a deduction under section 141 in respect of a child resident with him. | ||
(2) A person to whom this section applies, shall be entitled to a deduction of £250.”. |