Regulation 19 Amendments to the principal Regulations having effect in relation to the year 2000–01 and subsequent years of assessment
In regulation 98F(3)f1–
(a)
for sub-paragraph (b) there shall be substituted the following sub-paragraph–
“(b)the relief specified in section 257A(2) of the Taxes Act (married couples allowance);”;
(b)
sub-paragraph (d) shall be revoked.
Annotations
Footnotes
- f1
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Regulation 98F was inserted by S.I. 1995/853, regulation 6.