Finance (No. 2) Act 1992 (c. 48)

SCHEDULES

Section 20.

SCHEDULE 5 U.K. Married couple’s allowance etc.

1 U.K. The Taxes Act 1988 shall be amended in accordance with paragraphs 2 to 8 below.

F1 2 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 5 para. 2 omitted (21.7.2009) (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(d)

F2 3 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Sch. 5 para. 3 repealed (27.7.1999 with effect for the year 2000-01 and subsequent years of assessment) by 1999 c. 16, s. 139, Sch. 20 Pt. III(3)

F3 4 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3 Sch. 5 para. 4 repealed (27.7.1999 with effect for the year 2000-01 and subsequent years of assessment) by 1999 c. 16, s. 139, Sch. 20 Pt. III(3)

F4 5 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F4 Sch. 5 para. 5 repealed (27.7.1999 with effect for the year 2000-01 and subsequent years of assessment) by 1999 c. 16, s.139, Sch. 20 Pt. III(4)

F5 6 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5 Sch. 5 para. 6 repealed (27.7.1999 with effect for the year 2000-01 and subsequent years of assessment) by 1999 c. 16, s. 139, Sch. 20 Pt. III(4)

F6 7 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F6 Sch. 5 para. 7 repealed (27.7.1999 with effect for the year 2001-02 and subsequent years of assessment) by 1999 c. 16, s. 139, Sch. 20 Pt. III(5), Note 2

8 (1) Section 265 (blind person’s allowance) shall be amended as follows. U.K.

F7 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) In subsection (4), the words from “(and" onwards shall be omitted.

F8 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7 Sch. 5 para. 8(2) repealed (3.5.1994 with effect in accordance with s. 77(7) of the repealing Act) by 1994 c. 9, ss. 77(7), 258, Sch. 26 Pt. V(1), Note

F8 Sch. 5 para. 8(4) omitted (21.7.2009) (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(d)

9 (1) The Taxes Management Act 1970 shall be amended as follows. U.K.

(2) In section 36 (fraudulent or negligent conduct) the following subsection shall be inserted after subsection (3)—

“(3A) In subsection (3) above, “claim or application” does not include an election under section 257BA of the principal Act (elections as to transfer of married couple’s allowance).”

F9 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) In section 43A (further assessments: claims etc.) after subsection (2) there shall be inserted—

“(2A) In subsection (2) above, “claim, election, application or notice” does not include an election under section 257BA of the principal Act (elections as to transfer of married couple’s allowance).”

Textual Amendments

F9 Sch. 5 para. 9(3) omitted (21.7.2009) (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(d)

10 U.K. This Schedule shall apply in relation to tax for the year 1993-94 and subsequent years of assessment.