1. The Income Tax Act, 1967, is hereby amended in accordance with the following provisions:
(a) in section 138 (inserted by the Finance Act, 1980) -
(i) by the substitution of the following paragraph for paragraph (a):
"(a) in a case in which the claimant is a married person -
(i) who is assessed to tax for the year of assessment in accordance with the provisions of section 194, or
(ii) who proves that his or her spouse is not living with him or her but that the spouse is wholly or mainly maintained by him or her for the year of assessment and that he or she is not entitled, in computing his or her income for tax purposes for that year, to make any deduction in respect of the sums paid by him or her for the maintenance of his or her spouse,
a deduction of £5,300,",
(ii) in paragraph (b) (as amended by the Finance Act, 1988), by the substitution of "£3,150" and "£5,300", respectively, for "£3,000" and "£5,000" (inserted by the Finance Act, 1995), and
(iii) in paragr