SCHEDULES
SCHEDULE 8 Supplemental provisions relating to personal reliefs
The Taxes Management Act 1970 (c. 9)
13
In section 37A of the Taxes Management Act 1970 (effect of assessment where allowances transferred)—
a
after the word “person’s”, in the first place where it occurs, there shall be inserted “
liability to income tax or
”
;
b
for the words from “any deduction made” to “spouse” there shall be substituted “
any income tax reduction or deduction from total income made in the case of that person’s spouse
”
; and
c
for the words from “and where” onwards there shall be substituted “
and the entitlement in that case of the first-mentioned person for the year in question to any income tax reduction or deduction from total income shall be treated as correspondingly reduced.
”