PART VII GENERAL PROVISIONS RELATING TO TAXATION OF INCOME OF INDIVIDUALS
CHAPTER I PERSONAL RELIEFS
The reliefs
265F1 Blind person’s allowance.
C31
F131A
Section 257C (indexation) shall have effect (using the rounding up rule in subsection (1)(b) of that section) for the application of this section for the year 1998-99 and any subsequent year of assessment as it has effect for the application of sections 257 and 257A.
2
Where—
a
a person entitled to relief under subsection (1) above is a married man whose wife is living with him for the whole of any part of the year of assessment, but
b
the amount which he is entitled to deduct from his total income by virtue of that subsection exceeds what is left of his total income after all other deductions have been made from it,
his wife shall be entitled to a deduction from her total income of an amount equal to the excess.
3
In determining for the purposes of subsection (2)(b) above the amount that is left of a person’s total income for a year of assessment after other deductions have been made from it, there shall be disregarded any deduction made—
a
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
on account of any payments to which section 593(2) or 639(3) applies,F3or
e
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Subsections (2) and (3) above shall have effect where a wife is entitled to relief under subsection (1) above as they have effect where the husband is entitled to that relief, but with the appropriate modifications F5. . ..
C1C25
Subsections (2) to (4) above shall not apply for a year of assessment unless the person entitled to relief under subsection (1) has given to the inspector written notice that they are to apply; and any such notice—
a
shall be given F11on or before the fifth anniversary of the 31st January next following the end of the year of assessment to which it relates,
b
shall be in such form as the Board may determine, and
c
shall be irrevocable.
6
A notice given under subsection (5) above in relation to a year of assessment by a husband shall have effect also as a notice under F6section 257BB(2).
7
In this section “registered blind person” means a person registered as a blind person in a register compiled under section 29 of the National Assistance Act 1948 or, in the case of a person ordinarily resident in Scotland or Northern Ireland, a person who is a blind person within the meaning of section 64(1) of that Act.