^[6]>

(1) In this section ^[16]>and in section 187^<[16]—

“income tax payable” has the same meaning (inserted by the Finance Act, 2001) as in section 3, but without regard to any reduction of tax under section 244;

“total income” has the same meaning as in section 3, but includes income arising outside the State which is not chargeable to tax.

(2) In this section, “the specified amount” means, ^[17]>subject to section 187(2)^<[17][17]>subject to subsection (2A)^<[17]—

(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), ^[8]>£12,580^{<[8] [9]> [8]>}€21,586^{<[8]<[9][10]>[9]>}€26,000^{<[9]<[10][11]>[10]>}€30,000^{<[10]<[11][12]>[11]>}€31,000^{<[11]<[12][13]>[12]>}€33,000^{<[12]<[13][14]>[13]>}€34,000^{<[13]<[14][15]>[14]>}€38,000^{<[14]<[15][20]>[15]>}€40,000^{<[15]<[20][20]>}€36,000^<[20], and

(b) in any other case, ^[8]>£6,290^<[8][9]>[8]>€10,793^{<[8]<[9][10]>[9]>}€13,000^{<[9]<[10][11]>[10]>}€15,000^{<[10]<[11][12]>[11]>}€15,500^{<[11]<[12][13]>[12]>}€16,500^{<[12]<[13][14]>[13]>}€17,000^{<[13]<[14][15]>[14]>}€19,000^{<[14]<[15] [21]> [15]>}€20,000^{<[15]<[21][21]>}€18,000^<[21].

^<[6]

^[18]>

(2A) (a) For the purposes of this section, where a claimant proves that he or she has living at any time during the year of assessment any qualifying child then, subject to subsection (2B), the specified amount (within the meaning of this section) shall be increased for that year of assessment by—

(i) €575 in respect of the first such child,

(ii) €575 in respect of the second such child, and

(iii) €830 in respect of each such child in excess of 2.

(b) Any question as to whether a child is a qualifying child for the purposes of this section shall be determined on the same basis as it would be for the purposes of ^[23]>section 462, but without regard to subsections (1)(b), (2) and (3)^<[23][23]>section 462B, but without regard to subsections (1)(b), (1)(c), (3) and (5)^<[23] of that section.

(2B) Where for any year of assessment 2 or more individuals are, or but for this subsection would be, entitled under subsection (2A) to an increase in the specified amount, (within the meaning of this section) in respect of the same child, the following provisions shall apply:

(a) only one such increase under subsection (2A) shall be allowed in respect of each child;

(b) where such child is maintained by one individual only, that individual only shall be entitled to claim the increase;

(c) where such child is maintained by more than one individual, each individual shall be entitled to claim such part of the increase as is proportionate to the amount expended on the child by that individual in relation to the total amount paid by all individuals towards the maintenance of the child;

(d) in ascertaining for the purposes of this subsection whether an individual maintains a child and, if so, to what extent, any payment made by the individual for or towards the maintenance of the child which that individual is entitled to deduct in computing his or her total income for the purposes of the Income Tax Acts shall be deemed not to be a payment for or towards the maintenance of the child.

^<[18]