#466554
(a) más baintreach é nó í, chun asbhaint £2,650, nó
(a) if he or she is a widowed person, to a deduction of £2,650, or
(a) más baintreach é nó í, chun asbhaint £2,650, nó
(a) if he or she is a widowed person, to a deduction of £2,650, or
Liúntas breise do bhaintreach.
Additional allowance for widowed person.
(baintreach ar sa bhliain mheasúnachta a d’éag a chéile nó a céile)
(widowed person bereaved in year of assessment)
(ii) baintreach fir nó mná,
(ii) a widowed person,
(duine singil)
(widowed person
(baintreach fir nó mná)
(widowed person)
(duine singil nó baintreach fir
(single or widowed person)
(baintreach fir nó mná)
(widowed person)
(baintreach fir nó mná)
(widowed person)
(baintreach fir nó mná)
(widowed person)
(duine singil nó bain- treach fir nó mná)
(single or widowed person)
(baintreach fir nó mná)
(widowed person)
(i) baintreach fir nó mná, asbhaint £1,185, nó
(i) is a widowed person, a deduction of £1,185, or
(ii) i gcás baintreach fir nó mná, £3,500, nó
(ii) in the case of a widowed person, £3,500, or
(baintreach fir nó mná)
} 2.900 (widowed person)
(baintreach fir nó mná)
(widowed person)
(liúntas aoise, duine singil nó baintreach fir nó mná)
(age allowance, single or widowed person)
(ii) i gcás baintreach fir nó mná, £3,600, nó
(ii) in the case of a widowed person, £3,600, or
(ii) i gcás baintreach fir nó mná, £3,600, nó
(ii) in the case of a widowed person, £3,600, or
(baintreach fir nó mná
(widowed person)
(baintreach fir nó mná)
widowed person)
(baintreach fir nó mná)
(widowed person)
(baintreach fir nó mná)
(widowed person)
(baintreach fir nó mná)
(widowed person)
(liúntas aoise, duine singil nó baintreach
(age allowance, single or widowed person)
(baintreach fir nó mná)
(widowed person)
(daoine eile) ... ...
(widowed person) (others)
(baintreach ar sa bhliain mheasúnachta a d'éag a chéile nó
(widowed person bereaved in the year of assessment)
a céile) (baintreach)
(widowed person)
(baintreach)
(widowed person)
(ii) baintreach, seachas duine a bhfuil feidhm ag fomhír (i) maidir leis nó léi, ar sa bhliain mheasúnachta a d’éag a chéile nó a céile,
(ii) a widowed person, other than a person to whom subparagraph (i) applies, whose spouse has died in the year of assessment,
(b) i gcás baintreach fir nó mná, ar bhreis an úis ar £3,500, nó
( b ) in the case of a widowed person, on the excess of the interest over £3,500, or
(b) i gcás baintreach fir nó mná, maidir le breis an úis ar an méid a shonraítear i mír (b) den alt sin 496 (2A), nó
( b ) in the case of a widowed person, to the excess of the interest over the amount specified in paragraph (b) of the said section 496 (2A), or
(b) i gcás baintreach fir nó mná, ar bhreis an úis ar £2,900, nó
( b ) in the case of a widowed person, on the excess of the interest over £2,900 or
“(ii) baintreach fir nó mná, seachas duine lena mbaineann mír (a), ar sa bhliain mheasúnachta sin a d'éag a chéile nó a céile, asbhaint £4,100, agus”,
"(ii) is a widowed person, other than a person to whom paragraph (a) applies,, whose spouse has died in that year of assessment, a deduction of £4,100, and",
461A.—D’fhonn a ioncam nó a hioncam inchánach do bhliain mheasúnachta a fhionnadh, beidh baintreach, seachas duine dá dtagraítear i mír (a) den mhíniú ar ‘méid sonraithe’ in alt 461(1), i dteideal asbhaint £500.",
461A.—For the purpose of ascertaining his or her taxable income for a year of assessment, a widowed person, other than a person referred to in paragraph (a) of the definition of ‘specified amount’ in section 461(1), shall be entitled to a deduction of £500.",
(b) más pearsa aonair seachas baintreach é nó í, chun asbhaint £3,150, ach ní bheidh feidhm ag an alt seo maidir le haon bhliain mheasúnachta i gcás fearchéile nó banchéile má chónaíonn an fearchéile agus an banchéile le chéile, nó i gcás fear agus bean a chónaíonn le chéile mar fhearchéile agus banchéile.
(b) if he or she is an individual other than a widowed person, to a deduction of £3,150, but this section shall not apply for any year of assessment in the case of a husband or a wife where the husband and wife are living together, or in the case of a man and woman living together as man and wife.