Section 33 | Married couples.

(1)Sections 257 to 257F and 265 of the Taxes Act 1988,as inserted for the year 1990-91 and subsequent years by the Finance Act 1988,shall be amended as follows.

(2)In section 257(1) for “£2,605” there shall be substituted “£2,785”.

(3)In section 257(2) for “£3,180” there shall be substituted “£3,400”.

(4)In section 257(3)—

(a)Repealed^F1

(b)for “£3,310” there shall be substituted “£3,540”.

(5)In section 257(5)—

(a)for “£10,600” there shall be substituted “£11,400”,and

(b)Repealed^F2

(6)In section 257A(1) for “£1,490” there shall be substituted “£1,590”.^F3

(7)In section 257A(2) for “£1,855” there shall be substituted “£1,985”.

(8)In section 257A(3)—

(a)Repealed^F4

(b)for “£1,895” there shall be substituted “£2,025”.

(9)In section 257A(5)—

(a)for “£10,600” there shall be substituted “£11,400”,and

(b)Repealed^F5

(10)In sections . . . 257D(8) and 265(3) after paragraph (b) there shall be inserted^F6F7

(c)on account of any payments to which section 593(2) or 639(3) applies,

.

(11)In section 257E(1)(b) for “80” there shall be substituted “75”.^F8

(12)In section 257E(2)(a) for “£3,180” there shall be substituted “£3,400”.^F8

(13)In section 257E(2)(b) for “£3,310” there shall be substituted “£3,540”.^F8