SCHEDULES

SCHEDULE 2Transitionals and savings

Part 4Personal reliefs

15

1

Sub-paragraphs (2) and (3) apply in relation to an individual who, immediately before 6 April 2007, is entitled to a blind person's allowance under section 265 of ICTA.

2

Section 39 has effect with the insertion in subsection (1) after “section 38” of “of this Act or section 265 of ICTA”.

3

Section 265 of ICTA (as amended by Schedule 1) has effect—

a

with the insertion in subsection (2)(a) after “subsection (1) above” of “or section 38 of ITA 2007”,

b

with the insertion in subsection (5) after “subsection (1)” of “or section 38 of ITA 2007”.