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(ii) relief under sections 461, 464, 465 (other than subsection (3) subsection (4) subsection (3)) and 468, in the proportions of one-half and one-half;

(ii) in so far as it flows from relief under sections 461, 464, 465 (other than subsection (3)) and 468, in the proportions of one-half and one-half,

(a) in a case where the individual would apart from this section be entitled to a tax credit specified in section 461(a) (inserted by the Finance Act, 2001), £6,068 €10,420, and

(a) in a case where the individual would apart from this section be entitled to a tax credit specified in section 461(a) (inserted by the Finance Act, 2001), £12,580 €21,586 €26,000 €30,000 €31,000 €33,000 €34,000 €38,000 €40,000 €36,000, and

(3) This section shall apply for any year of assessment to an individual who makes a claim for the purpose, makes a return in the prescribed form of his or her total income for that year and proves that, at some time during the year of assessment, either the individual, or, in a case where the individual would apart from this section be entitled to a deduction specified in section 461(a) relief under section 461(2) as an individual referred to in paragraph (a)(i) of the definition of “specified amount” in subsection (1) of that section a tax credit specified in section 461(a), the spouse spouse or civil partner of the individual, was of the age of 65 years or over.

“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 461

A widowed person widowed person or surviving civil partner, other than a person to whom paragraph (a) or (b) of section 461, or to whom section 462 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 £148 €254 €300 €400 €500 €550 €600 €540.

A widowed person widowed person or surviving civil partner, other than a person to whom paragraph (a) or (b) of section 461, or to whom section 462 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 £148 €254 €300 €400 €500 €550 €600 €540.

(b) This section shall apply to an individual who is not entitled to a basic personal tax credit mentioned in paragraph (a) or paragraph (b) of section 461.

(b) This section shall apply to an individual who is not entitled to a basic personal credit referred to in paragraph (a) or (b) of section 461.

Where for any year of assessment an individual is entitled to a basic personal tax credit under section 461 and proves that at any time during that year of assessment—

was of the age of 65 years or over, the individual shall, in addition to the tax credit to which the individual is entitled under section 461 for that year of assessment, be entitled to an additional tax credit (to be known as the “age tax credit”) of—

(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.