# Finance Act 1996, Paragraph 15

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

In section 257E(1) of the Taxes Act 1988 (claimant entitled to relief if his wife lives with him and he proves that for the year 1989-90 he was entitled as described in paragraph (a) or (b))—
(a) the words “he proves” shall cease to have effect; and
(b) the word “that”, in the first and third places where it occurs in each of paragraphs (a) and (b), shall cease to have effect.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-20/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.