OpenLegislation

Paragraph 16 F1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Section 257F of the Taxes Act 1988 (transitional relief: effect of preceding sections where claimant who does not live with his wife proves that paragraphs (a) to (c) apply) shall be amended in accordance with the following provisions of this paragraph.

(2)

The words “the claimant proves” shall cease to have effect.

(3)

In paragraph (a)—

(a)

for “that he” there shall be substituted “ the claimant ”; and

(b)

the word “that” in the second place where it occurs shall cease to have effect.

(4)

In paragraph (b) the word “that” in the first place where it occurs shall cease to have effect.

(5)

In paragraph (c) the word “that” in the first and third places where it occurs shall cease to have effect.

Annotations

Textual amendments

F1

Sch. 20 para. 16 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. III(3), Note 2 of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. III(3)