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Finance Act 1998

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Changes over time for: Section 27

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Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1998, Section 27. Help about Changes to Legislation

27 Married couple’s allowance etc. in and after 1999-00.U.K.

(1)The Taxes Act 1988 shall have effect for the year 1999-00 and subsequent years of assessment with the following amendments—

F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)For the purposes only of applying section 257C of the Taxes Act 1988 (indexation) for the year 1999-00, the amounts specified for the year 1998-99 in subsections (2) and (3) of section 257A of that Act (married couple’s allowance for persons of 65 or more) shall be taken to have been £4,965 and £5,025, respectively.

Textual Amendments

F1S. 27(1)(a) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(i)

F2S. 27(1)(b) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)

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