Finance Act, 2000

Amendment of Chapter 9 (park and ride facilities and certain related developments) of Part 10 of Principal Act.

46.—Chapter 9 of Part 10 of the Principal Act is amended—

(a) in section 372Y(2), by the insertion of the following after paragraph (a):

“(aa) Notwithstanding paragraph (a), where the individual, or, being a husband or wife, the individual's spouse, is assessed to tax in accordance with section 1017, the individual shall, except where section 1023 applies, be entitled to have the deduction, to which he or she is entitled under paragraph (a), made from his or her total income and the total income of his or her spouse, if any.”,


(b) in section 372Z(10), by the substitution of “section 372X(6)” for “section 372X(5)”.