Income and Corporation Taxes Act 1988

257F Transitional relief: separated couples. U.K.

If F1 . . . —

(a) [F2 the claimant] and his wife ceased to live together before 6th April 1990 but F1 . . . ever since they ceased to live together they have continued to be married to one another and she has been wholly maintained by him, and

(b) F1 . . . he is not entitled to make any deduction in respect of the sums paid for her maintenance in computing for income tax purposes the amount of his income for the year to which the claim relates, and

(c) F1 . . . he was entitled to a deduction for the year 1989-90 by virtue of section 257(1)(a) of this Act (as it had effect for that year) and, if the claim relates to a year later than 1990-91, F1 . . . he has been entitled by virtue of this section to a deduction under section 257A [F3 or, as the case may be, an income tax reduction under that section] for each intervening year,

sections 257A and 257E (but not section [F4 section 257BA, section 257BB] or section 257D) shall have effect for the year to which the claim relates as if his wife were living with him.

Textual Amendments

F1 Word in s. 257F repealed (with effect in as mentioned in s. 134(2) of the repealing Act) by Finance Act 1996 (c. 8), Sch. 20 para. 16(2)(3)(b)(4)(5), Sch. 41 Pt. 5(10), Note

F2 Words in s. 257F(a) substituted (with effect in as mentioned in s. 134(2) of the amending Act) by Finance Act 1996, {Sch. 20 para. 16(3)(a)}

F3 Words inserted in s. 257F(c) (with effect as mentioned in s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 5

F4 Words in s. 257F substituted (16.7.1992 with application in relation to tax for the year 1993-94 and subsequent years of assessment) by Finance (No. 2) Act 1992 (c. 48), s. 20, Sch. 5 paras.4, 10.

Modifications etc. (not altering text)

C1 S. 257B-262 restricted (with effect as mentioned in s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 4(1)