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					<dc:identifier>http://www.legislation.gov.uk/ukpga/1988/39/section/33</dc:identifier><dc:title>Finance Act 1988</dc:title><dc:description>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.</dc:description><dc:date>1988-07-29</dc:date><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2024-05-23</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2024-02-22</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="1988"/><ukm:Number Value="39"/><ukm:EnactmentDate Date="1988-07-29"/></ukm:PrimaryMetadata>
					

                    
									 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/body" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/body" NumberOfProvisions="168" RestrictStartDate="2024-02-22"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/part/III" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/part/III" NumberOfProvisions="117" id="part-III" RestrictStartDate="2013-01-31"><Number>Part III</Number><Title> Income Tax, Corporation Tax and Capital Gains Tax</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/I" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/part/III/chapter/I" NumberOfProvisions="56" id="part-III-chapter-I" RestrictStartDate="2013-01-31"><Number>Chapter I</Number><Title> General</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/I/crossheading/married-couples" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/part/III/chapter/I/crossheading/married-couples" NumberOfProvisions="4" id="part-III-chapter-I-crossheading-married-couples" RestrictStartDate="2009-07-21"><Title> Married couples</Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2009-07-21"><Title> Personal allowance and married couple’s allowance.</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/33" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/33" id="section-33"><Pnumber><CommentaryRef Ref="key-f4bc2412bbcd94821511284d71ccad36"/>33</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group></Pblock></Chapter></Part></Body></Primary><Commentaries><Commentary id="key-f4bc2412bbcd94821511284d71ccad36" Type="F"><Para><Text><CitationSubRef id="crj7ebe22-00004" SectionRef="section-33" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/33">S. 33</CitationSubRef> omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of <Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="crj7ebe22-00005" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="10" Title="Finance Act 2009">Finance Act 2009 (c. 10)</Citation>, <CitationSubRef id="crj7ebe22-00006" CitationRef="crj7ebe22-00005" SectionRef="schedule-1-paragraph-6-b" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/1/paragraph/6/b" Operative="true">Sch. 1 para. 6(b)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>