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Taxes Management Act 1970
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Rhagor o Adnoddau
Changes over time for: Section 37A
Version Superseded: 12/02/2019
Status:
Point in time view as at 26/03/2015. This version of this provision has been superseded.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 04 December 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 [F2in a case falling within section 36(1) or (1A)], 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 [F5deduction from net income or tax reduction] made in the case of that person’s spouse] [F6or civil partner] F7... by virtue of F8... [F9section 39, 51 or 52 of ITA 2007] F7... ; [F10and the entitlement in that case of the first-mentioned person for the year in question to any [F5deduction from net income or tax reduction] 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 (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 10; S.I. 2009/403, art. 2(2) (with art. 10)
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 substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 252(2) (with Sch. 2)
F6Words in s. 37A inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 252(3) (with Sch. 2)
F7Words in s. 37A repealed (27.8.2002 for specified purposes, 6.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2002/1727, art. 2; S.I. 2003/962, art. 2(3)(e), Sch. 1
F8Words in s. 37A omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(a)(ii)
F9Words in s. 37A inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 252(4) (with Sch. 2)
F10Words 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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