{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-8/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-8/paragraph-13.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/8/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "In section 37A of the Taxes Management Act 1970 (effect of assessment where allowances transferred)—\n(a) after the word “person’s”, in the first place where it occurs, there shall be inserted “ liability to income tax or ”;\n(b) for the words from “any deduction made” to “spouse” there shall be substituted “ any income tax reduction or deduction from total income made in the case of that person’s spouse ”; and\n(c) for the words from “and where” onwards there shall be substituted “ and the entitlement in that case of the first-mentioned person for the year in question to any income tax reduction or deduction from total income shall be treated as correspondingly reduced. ”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/schedule/8/paragraph/13",
    "retrieved_at": "2026-10-29T09:34:21.412655+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}