Version Superseded: 31/01/2013
Point in time view as at 21/07/2008. This version of this provision has been superseded.
There are currently no known outstanding effects for the Finance Act 1988, Section 31.
(1)For the year 1990-91 and subsequent years of assessment section 278 of the Taxes Act 1988 (which with certain exceptions denies relief under Chapter I of Part VII to non-residents) shall have effect with the following amendments.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)After subsection (2) there shall be inserted—
“(2A)Notwithstanding subsection (2) above, no relief shall be given under section 257D in a case where the husband is not resident in the United Kingdom.”
(4)Subsections (3) to (7) shall be omitted.
Textual Amendments
F1S. 31(2) omitted (5.12.2005) by virtue of The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 60(2)
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