Amendments to the principal Regulations having effect in relation to the year 2000–01 and subsequent years of assessment

19.  In regulation 98F(3)(1)–

(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.

(1)

Regulation 98F was inserted by S.I. 1995/853, regulation 6.