{
  "url": "https://openlegislation.uk/finance-act-1989/section-33",
  "json_url": "https://openlegislation.uk/finance-act-1989/section-33.json",
  "legislation": "ukpga/1989/26",
  "legislation_title": "Finance Act 1989",
  "legislation_url": "https://openlegislation.uk/finance-act-1989",
  "path": "section/33",
  "kind": "section",
  "number": "33",
  "heading": "Married couples.",
  "text": "(1) Sections 257 to 257F and 265 of the Taxes Act 1988,as inserted for the year 1990-91 and subsequent years by the Finance Act 1988,shall be amended as follows.\n(2) In section 257(1) for “£2,605” there shall be substituted “£2,785”.\n(3) In section 257(2) for “£3,180” there shall be substituted “£3,400”.\n(4) In section 257(3)—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) for “£3,310” there shall be substituted “£3,540”.\n(5) In section 257(5)—\n(a) for “£10,600” there shall be substituted “£11,400”,and\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) In section 257A(1) for “£1,490” there shall be substituted “£1,590”.\n(7) In section 257A(2) for “£1,855” there shall be substituted “£1,985”.\n(8) In section 257A(3)—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) for “£1,895” there shall be substituted “£2,025”.\n(9) In section 257A(5)—\n(a) for “£10,600” there shall be substituted “£11,400”,and\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(10) In sections . . . 257D(8) and 265(3) after paragraph (b) there shall be inserted\n“or\n(c) on account of any payments to which section 593(2) or 639(3) applies,”.\n(11) In section 257E(1)(b) for “80” there shall be substituted “75”.\n(12) In section 257E(2)(a) for “£3,180” there shall be substituted “£3,400”.\n(13) In section 257E(2)(b) for “£3,310” there shall be substituted “£3,540”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 33(4)(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(c)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 33(5)(b) 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(c)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 33(6) repealed (27.7.1999 with effect for the year 2000-2001 and subsequent years of assessment) by 1999 c. 16, s. 139, Sch. 20 Pt. III(3), note 2"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 33(8)(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(c)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 33(9)(b) 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(c)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 33(10) repealed (16.7.1992) by virtue of Finance (No. 2) Act 1992 (c. 48), ss. 20, 82, Sch. 5 para. 10, Sch. 18 Pt. VII(1)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 33(10) repealed (27.7.1999 with effect for the year 2000-2001 and subsequent years of assessment) by virtue of 1999 c. 16, s. 139, Sch. 20 Pt. III(3), note 2"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "S. 33(11)-(13) repealed (27.7.1999 with effect for the year 2000-2001 and subsequent years of assessment) by 1999 c. 16, s. 139, Sch. 20 Pt. III(3), note 2"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1988 c. 39."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "See Income and Corporation Taxes Act 1988 (c. 1,SIF 63:1), s. 257for 1989–1990and see Income andCorpartion Taxes Act 1988 (c. 1, SIF 63:1), 257–257Ffor1990–1991"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1989/26/section/33",
    "retrieved_at": "2026-10-29T09:46:42.124806+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}