Overview Part 1: Income and Corporation Taxes Act 1988 Sections 257BA, 257BB, 257C and 265
3157.One effect of these amendments is that transfers of blind person’s allowances or married couple’s allowances claimed under these provisions can be made only to other individuals whose entitlement to those allowances arises under these provisions, rather than under the provisions in Part 3 of this Act. See Change 7 in Annex 1.