Paragraph 252

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

(1)

Amend section 37A (effect of assessment where allowances transferred) as follows.

(2)

For “income tax reduction or deduction from total income” in both places where it occurs substitute “ deduction from net income or tax reduction ”.

(3)

After “spouse” insert “ or civil partner ”.

(4)

After “the principal Act” insert “ or section 39, 51 or 52 of ITA 2007 ”.