461A. Additional tax credit for certain widowed persons.

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Taxes Consolidation Act, 1997 (No. 39)
Income Tax and Corporation Tax: The Main Provisions (ss. 32-531)
Part 15 Personal Allowances and Reliefs and Certain Other Income Tax and Corporation Tax Reliefs (ss. 458-487)
Chapter 1 Personal allowances and reliefs (ss. 458-480C)
461A. Additional tax credit for certain widowed persons.

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 1 January 2014 - onwards

Version 10 of 10

A widowed person or surviving civil partner, other than a person to whom paragraph (a) or (b) of section 461, or to whom section 462B, applies, shall, in addition to the basic personal tax credit referred to in section 461(c), be entitled to a tax credit (to be known as the 'widowed person tax credit') of €540.

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