Part III Income Tax, Corporation Tax and Capital Gains Tax
Income tax reductions
F130 Children’s tax credit.
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F431 Restriction of MCA to those reaching 65 before 2000-01.
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F532 Further provision about married couple’s allowance.
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33 Abolition of existing relief in respect of children.
1
Sections 259 to 261A of the Taxes Act 1988 (additional relief in respect of children) shall cease to have effect.
2
This section has effect for the year 2000-01 and subsequent years of assessment.
34 Abolition of widow’s bereavement allowance.
1
Section 262 of the Taxes Act 1988 (income tax reduction for widow in year of bereavement and following year) shall cease to have effect.
2
Subsection (1) above has effect in relation to deaths occurring on or after 6th April 2000.
3
Where a woman is entitled to an income tax reduction for the year 2000-01 by virtue of paragraph (b) of section 262(1) of the Taxes Act 1988, the reference in that paragraph to the amount specified in section 257A(1) for that year shall be read as a reference to the amount specified in section 257A(5A) for that year.
F235 Order of income tax reductions etc.
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36 Maintenance payments.
F31
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F32
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F33
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F34
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F35
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F36
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7
Sections 347A and 347B of the Taxes Act 1988 shall have effect, notwithstanding anything in subsection (3) of section 36 of the M1Finance Act 1988 (which provides for the application of those sections), in relation to a payment made in pursuance of an existing obligation (within the meaning of that subsection) as they have effect in relation to a payment made otherwise than in pursuance of such an obligation.
8
This section has effect in relation to any payment falling due on or after 6th April 2000.