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.