Dependant relative for health expenses purposes
10/11/1999
Query
Whether or nor a person is incapacitated by reason of infirmity from maintaining him/herself for the purposes of section 466.
Decision
Any claim that is supported by a certificate signed by a medical practitioner to the effect that the relative was incapacitated by infirmity from maintaining him/herself during the tax year to which the claim relates will be allowed
Income Tax
Section 466/469, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:PTU 4043