| 释义 |
additional personal allowance An income-tax allowance available, in addition to the personal allowance, to a single person who has a qualifying child living with him or her, or to a married man with such a child and a totally incapacitated wife. A qualifying child is either under the age of 16 at the beginning of the income-tax year, or if over that age is undergoing full-time education. The allowance ceases in the income-tax year following the child's 18th birthday. See also: personal allowances. |