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Finance Act 1996
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15In 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.
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