SCHEDULES

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

The Taxes Act 1988 U.K.

[F1 15 U.K.In section 257E(1) of the Taxes Act 1988 (claimant entitled to relief if his wife lives with him and he proves that for the year 1989-90 he was entitled as described in paragraph (a) or (b))—

(a) the words “he proves” shall cease to have effect; and

(b) the word “that”, in the first and third places where it occurs in each of paragraphs (a) and (b), shall cease to have effect.]

Textual Amendments

F1 Sch. 20 para. 15 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. III(3), Note 2 of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. III(3)