Finance Act, 1969

Amendment of section 141 of Income Tax Act, 1967.

10.Section 141 of the Income Tax Act, 1967 , is hereby amended by the substitution of the following subsections for subsection (1):

“(1) If the claimant proves that he has living at any time during the year of assessment any child—

(a) who is under the age of 16 years, or

(b) who, if over the age of 16 years at the commencement of that year—

(i) is receiving full-time instruction at any university, college, school or other educational establishment, or

(ii) is permanently incapacitated by reason of mental or physical infirmity from maintaining himself and had become so permanently incapacitated before he had attained the age of 21 years or had become so permanently incapacitated after attaining the age of 21 years but while he had been in receipt of full-time instruction as aforesaid,

he shall, subject to the provisions of this section, be entitled in respect of each such child to the deduction specified in the next succeeding subsection.

(1A) The deduction referred to in subsection (1) shall be:

(a) in the case of a child to whom paragraph (a) of that subsection applies and who is shown by the claimant to have been over the age of 11 years at the commencement of the year of assessment, £150, and in the case of any other such child, £135:

Provided that all but one of the deductions to be given under subsections (1) and (2) in respect of children for whom the claimant is, or would on due application be, entitled throughout the year of assessment to a children's allowance shall be reduced by £10 each for the year 1969-70 and by £15 each for any subsequent year,

(b) in the case of a child to whom subsection (1) (b) (i) applies, £150,

(c) in the case of a child to whom subsection (1) (b) (ii) applies and who is wholly or partly maintained by the claimant at his own expense, £150 if the amount expended by the claimant in the year of assessment on the maintenance of the child is not less than £150, and, where the amount so expended is less than £150, that amount:

Provided that—

(i) any deduction under subsection (1) (b) (ii) shall be in substitution for, and not in addition to, any deduction to which the claimant might be entitled in respect of the child under section 142; and

(ii) a claimant shall not be entitled to more than one deduction under subsection (1) in respect of the same child.

(1B) In the preceding provisions of this section—

‘child’ includes a stepchild and an illegitimate child whose parents have married each other after his birth and a child in respect of whom an adoption order under the Adoption Act, 1952 , is in force:

‘children's allowance’ means an allowance under the Social Welfare (Children's Allowances) Acts, 1944 to 1966.”.