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”.