SCHEDULES

SCHEDULE 5 Married couple’s allowance etc.

Section 20.

1

The Taxes Act 1988 shall be amended in accordance with paragraphs 2 to 8 below.

F72

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F13

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Annotations:
Amendments (Textual)
F1

Sch. 5 para. 3 repealed (27.7.1999 with effect for the year 2000-01 and subsequent years of assessment) by 1999 c. 16, s. 139, Sch. 20 Pt. III(3)

F24

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Annotations:
Amendments (Textual)
F2

Sch. 5 para. 4 repealed (27.7.1999 with effect for the year 2000-01 and subsequent years of assessment) by 1999 c. 16, s. 139, Sch. 20 Pt. III(3)

F35

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Annotations:
Amendments (Textual)
F3

Sch. 5 para. 5 repealed (27.7.1999 with effect for the year 2000-01 and subsequent years of assessment) by 1999 c. 16, s.139, Sch. 20 Pt. III(4)

F46

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Annotations:
Amendments (Textual)
F4

Sch. 5 para. 6 repealed (27.7.1999 with effect for the year 2000-01 and subsequent years of assessment) by 1999 c. 16, s. 139, Sch. 20 Pt. III(4)

F57

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Annotations:
Amendments (Textual)
F5

Sch. 5 para. 7 repealed (27.7.1999 with effect for the year 2001-02 and subsequent years of assessment) by 1999 c. 16, s. 139, Sch. 20 Pt. III(5), Note 2

8

1

Section 265 (blind person’s allowance) shall be amended as follows.

F62

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3

In subsection (4), the words from “(and" onwards shall be omitted.

F84

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9

1

The Taxes Management Act 1970 shall be amended as follows.

2

In section 36 (fraudulent or negligent conduct) the following subsection shall be inserted after subsection (3)—

3A

In subsection (3) above, “claim or application” does not include an election under section 257BA of the principal Act (elections as to transfer of married couple’s allowance).

F93

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4

In section 43A (further assessments: claims etc.) after subsection (2) there shall be inserted—

2A

In subsection (2) above, “claim, election, application or notice” does not include an election under section 257BA of the principal Act (elections as to transfer of married couple’s allowance).

10

This Schedule shall apply in relation to tax for the year 1993-94 and subsequent years of assessment.