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(b) by a person who is in relation to the disponer a dependent relative under section 466 of the Taxes Consolidation Act 1997, for support or maintenance,

section 466 of the Taxes Consolidation Act, 1997

subsection (1) of section 466 of the Taxes Consolidation Act, 1997

(iii) relief in respect of a child under section 465(3) section 465(4) section 465(3) and relief in respect of a dependent relative under section 466, to the husband or to the wife according as he or she maintains the child or dependent relative;

(iii) in so far as it flows from relief in respect of a child under section 465(3) and relief in respect of a dependent relative under section 466, to the civil partner who maintains the child or dependent relative,

“dependent relative” in relation to an individual, means any of the persons mentioned in paragraph (a) or (b) of subsection (2) of section 466 any of the persons mentioned in paragraph (a) or (b) of subsection (2), or in paragraph (a) or (b) of subsection (2A), of section 466 in respect of whom the individual is entitled to a tax credit under that section.

“personal tax credit”, in relation to an individual for a year of assessment, means a tax credit specified in sections 461, 461A, 462 462B, 463, 464, 465, 466, 466A, 468 and 472;

Section 466

(b) A tax credit under this section shall be in substitution for and not in addition to any tax credit to which the individual might be entitled in respect of the same child under section 466.

(4) Where for any year of assessment a deduction is allowed to an individual under this section, the individual shall not be entitled to a deduction entitled to relief in respect of the employed person (including a person whose services are provided by or through an agency) under section 465 or section 466.

(3) The provisions referred to in subsection (2) are sections 461, 461A, 462B, 463, 464, 465, 466, 466A, 468, 470(2), 472, 472AB, 472B and 472BA.