HC Deb 23 March 1998 vol 309 cc137-8

Resolved,

That—

(1) In subsection (l)(c) of section 259 of the Income and Corporation Taxes Act 1988, for "man" and "wife" there shall be substituted, respectively, "individual" and "spouse".

(2) In subsection (4) of that section, after "relief under this section" there shall be inserted "by virtue of subsection (l)(a) above".

(3) In section 261A(3) of that Act, for "a man" there shall be substituted "an individual".

(4) This Resolution has effect for the year 1997–98 and subsequent years of assessment.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.