Section 27 | Married couple’s allowance etc. in and after 1999-00.

(1)The Taxes Act 1988 shall have effect for the year 1999-00 and subsequent years of assessment with the following amendments—

(a)Repealed^F1

(b)Repealed^F2

(2)For the purposes only of applying section 257C of the Taxes Act 1988 (indexation) for the year 1999-00, the amounts specified for the year 1998-99 in subsections (2) and (3) of section 257A of that Act (married couple’s allowance for persons of 65 or more) shall be taken to have been £4,965 and £5,025, respectively.