Section 461A Additional tax credit for certain widowed persons

A widowed person or surviving civil partner, other than a person to whom paragraph (a) or (b) of section 461, or to whom 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 or surviving civil partner tax credit”) of €540.

Finance Act 2011 section 6.

Finance (No. 2) Act 2013 section 7(1)(f).