Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance Act 1994

Crossheading Income tax: charge, rates and reliefs

  • Section 75 Charge and rates of income tax for 1994-95.
  • Section 76 Personal allowance.
  • Section 77 Rate of relief to married couples etc.
  • Section 78 Amount by reference to which MCA is reduced.
  • Section 79 Relief for maintenance payments.
  • Section 80 Limit on relief for interest.
  • Section 81 Mortgage interest relief etc.
  • Section 82 Relief for blind persons.
  • Section 83 Medical insurance.
  • Section 84 Relief for vocational training.
  1. Income tax: charge, rates and reliefs
  2. Rate of relief to married couples etc.

Section 77 | Rate of relief to married couples etc.

From legislation.gov.uk

(1)RepealedF1

(2)RepealedF1

(3)RepealedF2

(4)RepealedF2

(5)RepealedF3

(6)The Taxes Act 1988 and the Taxes Management Act 1970 shall have effect with the amendments specified in Schedule 8 to this Act (which supplements the provisions of this section).

(7)This section and Schedule 8 to this Act shall have effect for the year 1994-95 and, subject to the following provisions of this section, for subsequent years of assessment.

(8)RepealedF4

(9)RepealedF4

(10)RepealedF4

Notes

  1. F1

    S. 77(1)(2) omitted (21.7.2009) (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(f)

  2. F2

    S. 77(3)(4) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. III(4), Note in the repealing Act) by 1999 c. 16, s. 139, Sch. 20 Pt. III(4), Note

  3. F3

    S. 77(5) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. III(5), Note 2 in the repealing Act) by 1999 c. 16, s. 139, Sch. 20 Pt. III(5), Note 2

  4. F4

    S. 77(8)-(10) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

PreviousNext
PrivacyTerms