SCHEDULE 1 Income Tax: Abolition of Non-residents' Personal Reliefs
Finance Act 2009 (2009 c 10) | Legislation

SCHEDULE 1 Income Tax: Abolition of Non-residents' Personal Reliefs

Section 5

Introduction

1

Chapter 1 of Part 7 of ICTA (income tax: personal reliefs) is amended as follows.

Abolition of reliefs

2

°¿³¾¾±³Ù—

(a)ÌýÌýÌýÌý section 256 (general),

(b)ÌýÌýÌýÌý section 256A (“adjusted net incomeâ€),

(c)ÌýÌýÌýÌý section 256B (“the minimum amountâ€),

(d)ÌýÌýÌýÌý section 257 (personal allowance),

(e)ÌýÌýÌýÌý sections 257A to 257BB (married couple's allowance etc),

(f)ÌýÌýÌýÌý section 257C (indexation),

(g)ÌýÌýÌýÌý section 265 (blind person's allowance),

(h)ÌýÌýÌýÌý section 273 (payments securing annuities), and

(i)ÌýÌýÌýÌý section 278 (non-residents).

Consequential amendments

3

(1)ÌýÌýÌýÌý Section 266 (life assurance premiums) is amended as follows.

(2)ÌýÌýÌýÌý In subsection (1)—

(a)ÌýÌýÌýÌý for “individual†substitute “eligible individualâ€, and

(b)ÌýÌýÌýÌý omit “or makes a payment falling within subsection (7) belowâ€.

(3)ÌýÌýÌýÌý After that subsection insert—

“(1´¡)ÌýÌýÌýÌý For the purposes of subsection (1) above an individual is an eligible individual

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