SCHEDULES
SCHEDULE 20 Self-assessment: discretions exercisable by the Board etc.
The Taxes Act 1988
F117
1
Section 259 of the Taxes Act 1988 (additional relief in respect of children) shall be amended in accordance with the following provisions of this paragraph.
2
In subsection (2) (claimant entitled to reduction if he proves that a qualifying child is resident with him) for the words from “if the claimant” to “he shall be entitled” there shall be substituted
if—
a
the claimant is a person to whom this section applies, and
b
a qualifying child is resident with him for the whole or a part of a year of assessment,
the claimant shall be entitled
3
In subsection (6) (circumstances in which the reference in subsection (5) to a child receiving full-time instruction includes a child undergoing training for a trade, profession or vocation) the second paragraph (inspector’s power to require particulars of training) shall cease to have effect.