A man (but not a woman) who becomes married during a year of assessment may by notice to the inspector elect that his marriage shall be disregarded for the purposes of any claim that he makes for that year under section 259, and, in that case, the marriage shall also be disregarded for the purposes of any claim that he makes for that year under section 257A.]
Textual Amendments
F11988(F) s.35and Sch.3 para.6for 1990-91and subsequent years. Previously
“261. A man who becomes married during a year of assessment may by notice to the inspector elect that his marriage be disregarded for the purposes of any claim for that year under section 258or (“258 or”
repealed by s.148and Sch.14 Part IVfor 1988-89and subsequent years.) 259, and, in that case, the marriage shall also be disregarded for the purposes of any claim for that year under section 257.”.
Modifications etc. (not altering text)
C1S. 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)