SCHEDULES

SCHEDULE 20 U.K. Self-assessment: discretions exercisable by the Board etc.

The Taxes Act 1988 U.K.

13 U.K. In section 257 of the Taxes Act 1988 (personal allowance)—

(a) in subsection (2) (claimant entitled to deduction if he proves that he is 65 or over), and

(b) in subsection (3) (claimant entitled to deduction if he proves that he is 75 or over),

the words “proves that he” shall cease to have effect.