Finance Act 1999 (c. 16)

Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

Income tax reductions U.K.

33 Abolition of existing relief in respect of children. U.K.

(1) Sections 259 to 261A of the Taxes Act 1988 (additional relief in respect of children) shall cease to have effect.

(2) This section has effect for the year 2000-01 and subsequent years of assessment.