Finance Act, 2000
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Widowed parents and other single parents: standard rated allowance. |
6.—As respects the year of assessment 2000-2001 and subsequent years of assessment, the Principal Act is amended— | |
(a) in section 462, by the substitution in subsection (1) of “£4,700” for “£1,050” in the definition of “the specified amount”, | ||
(b) by the deletion of section 462A (inserted by the Finance Act, 1999 ), and | ||
(c) in the Table to section 458, by the deletion of “Section 462A” from Part 1. |