As respects the year of assessment 2002 and subsequent years of assessment section 469 of the Principal Act is amended -
(a) in subsection (1) -
(i) by substituting the following for the definition of "dependant":
"'dependant' in relation to an individual, means -
(a) a relative of the individual, and
(b) any other person being -
(i) an individual who, at any time during the year of assessment, is of the age of 65 years or over, or
(ii) an individual who is permanently incapacitated by reason of mental or physical infirmity,",
(ii) in the definition of "health expenses" -
(I) in paragraph (g), by deleting "or" after "practitioner,", and
(II) in paragraph (h), by substituting "ambulance, or" for "ambulance,",
(iii) in the definition of "routine ophthalmic treatment" by substituting "contact lenses;" for "contact lenses.", and
(iv) by inserting the following definition after the definition of "qualified person":
"'relative', in relation to an individual, means -
(a) husband, wife, ancest
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