33 Married couples. U.K.
(1)Sections 257 to 257F and 265 of the Taxes Act 1988,as inserted for the year 1990-91 and subsequent years by the Finance Act 1988,shall be amended as follows.
(2)In section 257(1) for “£2,605” there shall be substituted “£2,785”.
(3)In section 257(2) for “£3,180” there shall be substituted “£3,400”.
(4)In section 257(3)—
(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)for “£3,310” there shall be substituted “£3,540”.
(5)In section 257(5)—
(a)for “£10,600” there shall be substituted “£11,400”,and
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[(6)In section 257A(1) for “£1,490” there shall be substituted “£1,590”.]
(7)In section 257A(2) for “£1,855” there shall be substituted “£1,985”.
(8)In section 257A(3)—
(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)for “£1,895” there shall be substituted “£2,025”.
(9)In section 257A(5)—
(a)for “£10,600” there shall be substituted “£11,400”,and
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(10)In sections . . . [257D(8) and] 265(3) after paragraph (b) there shall be inserted “or
(c)on account of any payments to which section 593(2) or 639(3) applies,”.
[(11)In section 257E(1)(b) for “80” there shall be substituted “75”.
(12)In section 257E(2)(a) for “£3,180” there shall be substituted “£3,400”.
(13)In section 257E(2)(b) for “£3,310” there shall be substituted “£3,540”.]
Textual Amendments
Modifications etc. (not altering text)
Marginal Citations