SCHEDULES
SCHEDULE 20Self-assessment: discretions exercisable by the Board etc.
The Taxes Act 1988
16
(1)
Section 257F of the Taxes Act 1988 (transitional relief: effect of preceding sections where claimant who does not live with his wife proves that paragraphs (a) to (c) apply) shall be amended in accordance with the following provisions of this paragraph.
(2)
The words “the claimant proves” shall cease to have effect.
(3)
In paragraph (a)—
(a)
for “that he” there shall be substituted “the claimant”; and
(b)
the word “that” in the second place where it occurs shall cease to have effect.
(4)
In paragraph (b) the word “that” in the first place where it occurs shall cease to have effect.
(5)
In paragraph (c) the word “that” in the first and third places where it occurs shall cease to have effect.