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Legislation
Finance Act 1999

Crossheading Income tax reductions

  • Section 30 Children’s tax credit.
  • Section 31 Restriction of MCA to those reaching 65 before 2000-01.
  • Section 32 Further provision about married couple’s allowance.
  • Section 33 Abolition of existing relief in respect of children.
  • Section 34 Abolition of widow’s bereavement allowance.
  • Section 35 Order of income tax reductions etc.
  • Section 36 Maintenance payments.
  1. Income tax reductions
  2. Abolition of existing relief in respect of children.

Section 33 | Abolition of existing relief in respect of children.

From legislation.gov.uk

(1)Sections 259 to 261A of the Taxes Act 1988 (additional relief in respect of children) shall cease to have effect.

(2)This section has effect for the year 2000-01 and subsequent years of assessment.

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