Paragraph 30

United Kingdom

(1)

In section 25(9)(b) of FA 1990—

(a)

after sub-paragraph (iii) omit “or”, and

(b)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

This paragraph shall have effect for payments in respect of income made on or after 6th April 2006.

Annotations

F1: Sch. 13 para. 30(1)(b) repealed (6.4.2007 with effect as mentioned in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1031, Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)