- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Taxes Management Act 1970
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Changes over time for: Section 37A
Version Superseded: 01/04/2000
Status:
Point in time view as at 27/07/1999. This version of this provision has been superseded.
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Taxes Management Act 1970, Section 37A is up to date with all changes known to be in force on or before 16 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F137AEffect of assessment where allowances transferred.U.K.
Where an assessment is made on any person for the purpose of making good a loss of tax wholly or partly attributable to [F2fraudulent or negligent conduct], the fact that the person’s [F3liability to income tax or] total income for any year of assessment is assessed as greater than it was previously taken to be shall not affect the validity of [F4any income tax reduction or deduction from total income made in the case of that person’s spouse] [F5or partner] by virtue of section [F6257BB] F7... or 265 of the principal Act [F8or paragraph 4 of Schedule 13B to that Act]; [F9and the entitlement in that case of the first-mentioned person for the year in question to any income tax reduction or deduction from total income shall be treated as correspondingly reduced].]
Textual Amendments
F1S. 37A inserted (for 1990-91 and subsequent years) by Finance Act 1988 (c. 39), s. 35, Sch. 3 para. 30
F2Words in s. 37A substituted by Finance Act 1989 (c. 26), s. 149(4)(a)(i) (but not to affect the making of assessments before 1983-84 or for accounting periods ending before 1 April 1983)
F3Words in s. 37A inserted (with effect in accordance with s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 13(a)
F4Words in s. 37A substituted (with effect in accordance with s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 13(b)
F5Words in s. 37A inserted (with effect in accordance with s. 30(5) of the amending Act) by Finance Act 1999 (c. 16), s. 30(4)(b)(i)
F6Words in s. 37A substituted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 20, Sch. 5 para. 9(3), 10
F7Word in s. 37A repealed (with effect in accordance with Sch. 20 Pt. 3(3) Note 2 of the amending Act) by Finance Act 1999 (c. 16), Sch. 20 Pt. 3(3)
F8Words in s. 37A inserted (with effect in accordance with s. 30(5) of the amending Act) by Finance Act 1999 (c. 16), s. 30(4)(b)(ii)
F9Words in s. 37A substituted (with effect in accordance with s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 13(c)
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