30 Additional relief in respect of children.U.K.
(1)In section 259 of the Taxes Act 1988 (additional relief in respect of children), in subsection (2), for the words “and (4)” there shall be substituted the words “to (4A)”; and after subsection (4) there shall be inserted—
“(4A)Where—
(a)a man and a woman who are not married to each other live together as husband and wife for the whole or any part of a year of assessment, and
(b)apart from this subsection each of them would on making a claim be entitled to a deduction under subsection (2) above,
neither of them shall be entitled to such a deduction except in respect of the youngest of the children concerned (that is to say, the children in respect of whom either would otherwise be entitled to a deduction).”
(2)This section shall apply for the year 1989-90 and subsequent years of assessment.