A husband and wife, either of whom is 65 years or over, whose total income does not exceed £500, are entitled to a further relief of one-fifth of the total assessable income.
When the total income exceeds £500 the tax payable will be reduced where necessary so as not to exceed a sum equal to the total of (1) the tax payable if the income had been just £500 and (2) one-half of the amount by which the total income exceeds £500.
PARENT AND CHILD classes of children must be dealt with, legitimate and illegitimate, between whom there are important distinctions to be noticed. A child born in wedlock is legitimate. It matters not whether the marriage between the parents subsisted at the time the child was conceived or when he was born. Divorce supervening after the time the child was begotten does not affect the question of legitimacy, nor is there any difference in the childs position if his parents were married just before the birth. Legitimacy
If a child be born to a married woman during her husbands absence overseas it is necessary to produco evidenco from other persons to rebut the inference of legitimacy and to show that the child is illegitimate. When the physical capacity of the father is in question the same rule applies. This is duo to the view founded on the old canonical laws of marriage and adopted in leading cases by the House of Lords that the marital relationship is sacred and that no evidenco can be heard from husband or wife that there has not been intercourse between them when such statements result in bastardizing a child born in wedlock. So, too, the death of the husband during the nine months before the childs birth has not any effect in legitimacy without the strongest evidence that he could not possibly have been the father.