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Finance Act 1994

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Changes over time for: Paragraph 7

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Version Superseded: 27/07/1999

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Point in time view as at 01/04/1996. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1994, Paragraph 7. Help about Changes to Legislation

7(1)In subsection (1)(b) of section 260 of that Act (apportionment of relief under section 259), for the words from “the deduction” to “equal” there shall be substituted “ the income tax reduction to which each of them is entitled under that section shall be calculated, subject to subsection (2) below, by reference ”.

(2)In subsection (2) of that section, for the words from “the deduction” to “equal” there shall be substituted “ the income tax reduction to which he is entitled for that year under section 259 shall be calculated by reference ”.

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