14Paragraphs 15 to 17 do not apply after 5 April 2009.
15(1)Sub-paragraphs (2) and (3) apply in relation to an individual who, immediately before 6 April 2007, is entitled to a blind person’s allowance under section 265 of ICTA.
(2)Section 39 has effect with the insertion in subsection (1) after “section 38” of “of this Act or section 265 of ICTA”.
(3)Section 265 of ICTA (as amended by Schedule 1) has effect—
(a)with the insertion in subsection (2)(a) after “subsection (1) above” of “or section 38 of ITA 2007”,
(b)with the insertion in subsection (5) after “subsection (1)” of “or section 38 of ITA 2007”.
16(1)Sub-paragraphs (2) to (5) apply in relation to an individual if, immediately before 6 April 2007, the individual’s spouse or civil partner is entitled to a tax reduction under section 257A or 257AB of ICTA.
(2)Sections 47 and 48 have effect—
(a)with the insertion in subsections (1)(a) and (3) after “section 45 or 46” of “of this Act or section 257A or 257AB of ICTA”,
(b)with the insertion in subsection (4) after paragraph (b) of “, or
(c)if the individual’s spouse or civil partner is entitled to a tax reduction under section 257A or 257AB of ICTA, the amount by reference to which the calculation of the tax reduction is to be made.”
(3)Section 51 has effect—
(a)with the insertion in subsections (1)(a) and (2)(a) after “section 45 or 46” of “of this Act or section 257A or 257AB of ICTA”,
(b)with the insertion in subsection (2)(b) after “section 49” of “of this Act or section 257BA(3) of ICTA”.
(4)Section 257BA of ICTA (as amended by Schedule 1) has effect with the insertion in subsection (1) after “section 257A or 257AB” of “of this Act or section 45 or 46 of ITA 2007”.
(5)Section 257BB of ICTA (as amended by Schedule 1) has effect with the insertion in subsection (3) after ““section 257A or 257AB” of “of this Act or section 45 or 46 of ITA 2007”.
17(1)Sub-paragraphs (2) to (5) apply in relation to an individual who, immediately before 6 April 2007, is entitled to a tax reduction under section 257A or 257AB of ICTA.
(2)Section 49 has effect with the insertion in subsection (1) after “section 45 or 46” of “of this Act or section 257A or 257AB of ICTA”.
(3)Section 52 has effect with the insertion in subsection (4) after “section 45, 46 or 49” of “of this Act or section 257A, 257AB or 257BA(3) of ICTA”.
(4)Section 53 has effect with the insertion in subsection (3) after “this Chapter” of “or section 257A, 257AB, 257BA or 257BB of ICTA”.
(5)Section 257BA of ICTA (as amended by Schedule 1) has effect—
(a)with the insertion in subsections (2) and (3)(a) after “section 257A or 257AB” of “of this Act or section 45 or 46 of ITA 2007”,
(b)with the substitution for subsection (3A) of—
“(3A)In this section “the appropriate amount” means—
(a)if the individual, or the individual’s spouse or civil partner, is entitled to a tax reduction under section 257A or 257AB, the amount by reference to which the calculation of the tax reduction is to be made,
(b)if the individual, or the individual’s spouse, is entitled to a tax reduction under section 45 of ITA 2007, the amount specified in section 45(3)(a) or (b) of that Act (as applicable), after any reductions under section 45(4) and 54(2) of that Act, or
(c)if the individual, or the individual’s spouse or civil partner, is entitled to a tax reduction under section 46 of ITA 2007, the amount specified in section 46(3)(a) or (b) of that Act (as applicable), after any reductions under section 46(4) and 54(2) of that Act.”
(6)Section 257BB of ICTA (as amended by Schedule 1) has effect—
(a)with the insertion in subsections (1)(a) and (1A)(a) after “section 257A or 257AB” of “of this Act or section 45 or 46 of ITA 2007”,
(b)with the insertion in subsection (1A)(b) after “section 257BA(3)” of “of this Act or section 49 of ITA 2007”,
(c)with the insertion in subsection (5C) after “this section” of “, or Chapter 3 of Part 3 of ITA 2007,”.