- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (24/02/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/03/2003
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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 17 August 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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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] F5... by virtue of section [F6257BB] F7... or 265 of the principal Act F5... ; [F8and 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F5Words in s. 37A repealed (27.8.2002 for specified purposes) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2002/1727, art. 2
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F7Word in s. 37A repealed (with effect in accordance with Sch. 20 Pt. 3(3) Note 2 of the amending Act) by Finance Act 1999 (c. 16), Sch. 20 Pt. 3(3)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 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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