Finance Act, 2000

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.