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Finance Act 1988

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Changes over time for: Section 31

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Version Superseded: 31/01/2013

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Point in time view as at 21/07/2008. This version of this provision has been superseded. Help about Status

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31 Non-residents’ personal reliefs.U.K.

(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.

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