(1) In this section -
"income tax payable" has the same meaning (inserted by the Finance Act, 2001) as in section 3, but without regard to any reduction of tax under section 244;
"total income" has the same meaning as in section 3, but includes income arising outside the State which is not chargeable to tax.
(2) In this section, "the specified amount" means, subject to subsection (2A) -
(a) in a case where the individual would apart from this section be entitled to a tax credit specified in section 461(a) (inserted by the Finance Act, 2001), €36,000, and
(b) in any other case, €18,000.
(a) For the purposes of this section, where a claimant proves that he or she has living at any time during the year of assessment any qualifying child then, subject to subsection (2B), the specified amount (within the meaning of this section) shall be increased for that year of assessment by -
(i) €575 in respect of the first such child,
(ii) €575 in respect of the second such child, and
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