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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2014 - onwards
  Version 10 of 10    

461A. Additional standard rated allowance for certain widowed persons.

A widowed person or surviving civil partner, other than a person to whom paragraph (a) or (b) of section 461, or to whom section 462B, applies, shall, in addition to the basic personal tax credit referred to in section 461(c), be entitled to a tax credit (to be known as the 'widowed person tax credit') of €540.

Comparing proposed amendment...