http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/9
Finance Act 1988
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
1988-07-29
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Statute Law Database
2018-01-03
Expert Participation
2016-10-01
Finance Act 1988
Sch. 3
para. 9
Finance Act 2012
Sch. 39
para. 28(1)
Sch. 39
para. 28(3)
SCHEDULES
SCHEDULE 3 Married Couples: Minor and Consequential Provisions
Part I Amendments of the Taxes Act 1988
Life assurance premiums
9
For the year 1990-91 and subsequent years of assessment section 266 (life assurance premiums) shall have effect with the substitution—
a
in subsection (9), of the word “spouse” for the words “wife (but not the husband)”, and
b
in subsection (11)(a), of the words “spouse, widow, widower or children or other dependants of any such employee or person,” for the word “wife” onwards.