SCHEDULES
SCHEDULE 20 Self-assessment: discretions exercisable by the Board etc.
The Taxes Act 1988
F115
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.