35(1)Amend section 265 (blind person’s allowance) as follows.
(2)In subsection (1)—
(a)for “deduction” substitute “blind person’s allowance”, and
(b)omit “from his total income”.
(3)In subsection (2)—
(a)in paragraph (a) for “relief under subsection (1) above” substitute “an allowance under subsection (1) above”,
(b)for paragraph (b) substitute—
“(b)the amount to which the person is entitled exceeds the person’s remaining relievable income,”, and
(c)for “a deduction from total income” substitute “an allowance”.
(4)After subsection (2) insert—
“(2A)The person’s remaining relievable income is the amount found by—
(a)taking the amount of the individual’s net income, and
(b)subtracting any personal allowance to which the person is entitled.”
(5)Omit subsection (3).
(6)In subsection (5)—
(a)for “Subsections (2) and (3)” substitute “Subsection (2)”,
(b)for “relief” substitute “an allowance”, and
(c)for “they are” substitute “it is”.
(7)After subsection (7) insert—
“(8)An allowance under this section is given effect at Step 3 of the calculation in section 23 of ITA 2007.”