{
  "url": "https://openlegislation.uk/finance-act-1996/schedule-20/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-1996/schedule-20/paragraph-13.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "schedule/20/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "In section 257 of the Taxes Act 1988 (personal allowance)—\n(a) in subsection (2) (claimant entitled to deduction if he proves that he is 65 or over), and\n(b) in subsection (3) (claimant entitled to deduction if he proves that he is 75 or over),\nthe words “proves that he” shall cease to have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/13",
    "retrieved_at": "2026-10-29T09:32:25.231034+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."
}