(10)For the purposes of this section,—(a)"appropriate fraction" means the fraction where the numerator is one, and the denominator is the total number of relevant tax years;(b)"family" means the spouse and dependant children of the assessee;(c)"relevant tax year" means the tax year beginning with the tax year in which such lump sum amount is paid and the subsequent tax year or years during which the health insurance remains in force.
