HC Deb 05 April 1971 vol 815 cc174-5

Motion made, and Question, That the following alterations shall be made in Chapter II of Part I of the Income and Corporation Taxes Act 1970—

  1. (a) in section 9(1) (earned income relief) for paragraph (b) there shall be substituted—
  2. (b) in section 10(3) (appropriate amount for child)—
    1. (i) for £165 (child over 16) there shall be substituted £205;
    2. (ii) for £140 (child over 11 but not over 16) there shall be substituted £180; and
    3. (iii) for £115 (child not over 11) there shall be substituted £155;
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  3. (c) in section 9 (age relief)—
    1. (i) in subsection (2) for the words from "either he" to "his wife living with him" there shall be substituted the word "he", and
    2. (ii) after subsection (3) there shall be inserted the following subsection—
(3A) If the claimant proves that, at any time within the year of assessment,— (a) he had his wife living with him, and (b) either he or his wife living with him was of the age of 65 years or upwards; subsections (2) and (3) above shall have effect as if for the references to £1,000 (income limit for relief) there were substituted references to £1,200. (d) in section 7 (relief for persons over sixty-five with small incomes)—
  1. (i) for the references to £475 and £740 (income limits for exemption) there shall be substituted references to £504 and £786;
  2. (ii) for the reference to £255 (the excess over those limits beyond which relief by reduction of tax is excluded) there shall be substituted a reference to £330.
 (e) in section 16 (relief for dependent relative) for the reference in subsection (1) to £260 (lower income limit of dependent relative) there shall be substituted a reference to £289, for the references in subsections (1) and (2) to £335 (normal higher income limit) there shall be substituted references to £364 and for the reference in subsection (2) to £370 (higher income limit where claimant is a woman other than a married woman living with her husband) there shall be substituted a reference to £399; (f) in section 12 (widower's or widow's housekeeper) the following shall be added at the end of the proviso:—

"and (iv) no relief shall be allowed under this section to a person entitled to relief under section 14 below; but this Resolution shall not require any change to be made in the amounts deductible or repayable under section 204 of that act (pay-as-you-earn) before 6th July 1971. And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the Provisional Collection of Taxes Act 1968.—[Mr. Barber.]

put forthwith pursuant to Standing Order No. 94(2) (Ways and Means motions), and agreed to.