§ (1)If any individual who has been assessed or charged to Income Tax, or has paid Income Tax either by way of deduction or otherwise, claims and proves in manner prescribed by the Income Tax Acts that his total income from all sources does not exceed five hundred pounds, he shall be entitled to such relief from Income Tax as will reduce the amount of Income Tax on his income to the amount which would have been paid if the tax were charged on that income—
- (a) at the rate of one shilling and twopence if his income exceeds three hundred pounds; and
- (b) at the rate of one shilling if his income does not exceed three hundred pounds;
§ (2) The relief given under this Section shall be in addition to and not in derogation of any exemption, or other relief, or abatement under the Income Tax Acts, but where any such exemption, relief, or abatement is to be determined by reference to the amount of the Income Tax on any sum, the amount of the tax shall be calculated at the reduced rate.
§ (3) All the provisions of the Income Tax Acts which relate to claims for exemption, relief, or abatement, or the proof to be given with respect to those claims, shall apply to claims for relief under this Section and the proof to be given with respect to those claims.
§ (4)An individual shall not be entitled to relief under this Section in respect of any income the tax on which he is entitled to charge against any other person, or to deduct, retain, or satisfy out of any payment which he is liable to make to any other person.