Part III Income Tax, Corporation Tax and Capital Gains Tax
Chapter I Income Tax and Corporation Tax
Income tax charge, rates and reliefs
27 Married couple’s allowance etc. in and after 1999-00.
1
The Taxes Act 1988 shall have effect for the year 1999-00 and subsequent years of assessment with the following amendments—
F1a
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F2b
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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.