Section 14.

The Taxes Consolidation Act, 1997, is amended in accordance with the following provisions of this Schedule.

1. In section 3(1), in the definition of "relative" by the substitution of "relief" for "a deduction".

2. In section 7(2), by the substitution of "relief" for "a deduction".

3. In section 188(3), by the substitution of "relief under section 461(2) as an individual referred to in paragraph (a) (i) of the definition of 'specified amount' in subsection (1) of that section" for "a deduction specified in section 461(a) ".

4. In section 467(4), by the substitution of "entitled to relief" for "entitled to a deduction".

5. In section 469 -

(a) in subsection (1), in the definition of "dependant" by the substitution -

(i) in paragraph (a), of "relief under section 461(2) as an individual referred to in paragraph (a) (i) of the definition of 'specified amount' in subsection (1) of that section" for "a deduction mentioned in section 461(a) ", and

(ii) in paragraph (b), of "relief" for "a deduction",

and