# Finance Act 1989, Section 33: Married couples.

Extent: E+W+S+N.I.

(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.
(2) In section 257(1) for “£2,605” there shall be substituted “£2,785”.
(3) In section 257(2) for “£3,180” there shall be substituted “£3,400”.
(4) In section 257(3)—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) for “£3,310” there shall be substituted “£3,540”.
(5) In section 257(5)—
(a) for “£10,600” there shall be substituted “£11,400”,and
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) In section 257A(1) for “£1,490” there shall be substituted “£1,590”.
(7) In section 257A(2) for “£1,855” there shall be substituted “£1,985”.
(8) In section 257A(3)—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) for “£1,895” there shall be substituted “£2,025”.
(9) In section 257A(5)—
(a) for “£10,600” there shall be substituted “£11,400”,and
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(10) In sections . . . 257D(8) and 265(3) after paragraph (b) there shall be inserted
“or
(c) on account of any payments to which section 593(2) or 639(3) applies,”.
(11) In section 257E(1)(b) for “80” there shall be substituted “75”.
(12) In section 257E(2)(a) for “£3,180” there shall be substituted “£3,400”.
(13) In section 257E(2)(b) for “£3,310” there shall be substituted “£3,540”.

---
Source: https://www.legislation.gov.uk/ukpga/1989/26/section/33 (the official version)
Page: https://openlegislation.uk/finance-act-1989/section-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.