(1) Where a deduction falls to be made from the total income of an individual for the year of assessment 1995-96 or any subsequent year of assessment in respect of relief to which the individual is entitled under a provision mentioned in column (1) of the Table to this subsection and the amount of the deduction would, but for this section, be an amount specified in column (2) of the said Table, the amount of the deduction shall, in lieu of being the amount specified in the said column (2), be the amount specified in column (3) of the said Table opposite the mention of the amount in the said column (2)
TABLE
|
Statutory provision (1) |
Amount to be deducted from total income for the year 1994-95 (2) £ |
Amount to be deducted from total income for the year 1995-96 and subsequent years (3) £ |
|---|---|---|
|
Income Tax Act, 1967: |
||
|
section 138 |
||
|
(married person) |
4,700 |
5,000 |
|
(widowed person bereaved in the year of assessment) |
4,700 |
5,000 |
|
(widowed person) |
2,850 |