xmlns:atom="http://www.w3.org/2005/Atom"
(1)The Taxes Act shall have effect with the amendments specified in Schedule 1 to this Act, being amendments consequential on section 1(4) of the [1979 c. 25.] Finance Act 1979 (withdrawal of child tax allowances).
(2)This section has effect for the year 1979-80 and subsequent years of assessment.