Regulation 54 I1

United Kingdom

(1)

Amend section 257BB (transfer of relief under section 257A where relief exceeds income) as follows.

(2)

In subsection (1) —

(a)

in paragraph (a) —

(i)

for “a man” substitute “an individual”, and

(ii)

after “257A” insert “or 257AB”,

(b)

in paragraph (b) —

(i)

for “he” substitute “the individual”, and

(ii)

for “his” substitute “the individual's”, and

(c)

in the words following paragraph (b) —

(i)

for “his wife” substitute “the individual’s spouse or civil partner”,

(ii)

for “she” substitute “that spouse or civil partner”,

(iii)

for “her husband's” substitute “the individual's”, and

(iv)

after “257A” insert “or 257AB”.

(3)

In subsection (2), for “husband” substitute “spouse or civil partner”.

(4)

In subsection (3) —

(a)

in paragraph (a), for “a woman” substitute “an individual”,

(b)

in paragraph (b) —

(i)

for “she” substitute “the individual”, and

(ii)

for “her” substitute “the individual's”, and

(c)

in the words following paragraph (b) —

(i)

for “her husband” substitute “the individual’s spouse or civil partner”,

(ii)

for “he” substitute “that spouse or civil partner”,

(iii)

after “257A” insert “or 257AB”, and

(iv)

for “his wife's” substitute “the individual's”.

(5)

In subsection (4), for “wife” substitute “spouse or civil partner”.

(6)

In the heading, after “257A” insert “or 257AB”.

Annotations

Commencement

I1: Reg. 54 in force at 5.12.2005, see reg. 1(1)