Finance Act, 1984

Amendment of section 3 (employed person taking care of incapacitated individual) of Finance Act, 1969.

8.Section 3 of the Finance Act, 1969 , is hereby amended, as respects the year 1984-85 and subsequent years of assessment, by the substitution, in subsection (1), for “be entitled to have a deduction of £700 made from his total income” of “be entitled to have a deduction made from his total income of £2,000, if the amount ultimately borne by him in the year of assessment in employing the employed person is not less than £2,000, or the amount so borne, if it is less than £2,000.”, and the said subsection (1), as so amended, is set out in the Table to this section.

TABLE

(1) Subject to the provisions of this section, an individual who, in the manner prescribed by the Income Tax Acts makes a claim in that behalf, makes a return in the prescribed form of his total income and proves—

(a) (i) that, throughout the year of assessment, he was totally incapacitated by physical or mental infirmity, or

(ii) that, being a husband who, for the relevant year of assessment, is assessed to tax in accordance with the provisions of section 194 of the Income Tax Act, 1967 , his wife was, throughout that year, totally incapacitated by physical or mental infirmity, and

(b) that for the year of assessment he has employed a person for the purpose of having the care of the person (being the individual or his wife) who is so incapacitated,

shall, in computing the amount of his taxable income, be entitled to have a deduction made from his total income of £2,000, if the amount ultimately borne by him in the year of assessment in employing the employed person is not less than £2,000, or the amount so borne, if it is less than £2,000.