Additional Personal Allowance — Non-Discrimination

Part of New Clause 30 – in the House of Commons at 11:45 pm on 15th July 1991.

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'—(1) Section 259 of the Income and Corporation Taxes act 1988 shall be amended as follows: and the section as amended shall have effect for the year 1990-91 and subsequent years.(2) In paragraph (c) of subsection (1) the word "man" shall be replaced by the word "individual" and the word "wife" shall be replaced by the word "spouse".(3) In subsection (4) after the words "husband unless" shall be inserted the words "either relief is available by virtue of subsection (1)(c) above or".'.—[Mr. Chris Smith.]