As respects the year of assessment 2000-2001 and subsequent years of assessment, the Principal Act is amended -

(a) by the substitution of the following for section 463:

"463. Special relief for widowed parent following death of spouse.

(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;

'claimant' means an individual whose spouse dies in a year of assessment;

'qualifying child', in relation to a claimant and a year of assessment, has the same meaning as in section 462, and the question of whether a child is a qualifying child shall be determined on the same basis as it would be for the purposes of section 462,

and subsections (3), (4) and (6) of that section shall apply accordingly;

'specified amount', in relation to a claimant for each of the 5 years of assessment immediately following the year of assessment in which the claimant's spouse dies, means -

(a) for the first of those 5 years, £10,000,

(b) for the second of those 5 years, £8,000,

(c) for the third of those 5 years, £6,000,

(d) for the fourth of those 5 years, £4,000, and

(e) for the fifth of those 5 years, £2,000.