Overview Part 1: Income and Corporation Taxes Act 1988 Section 256
3153.The amendments to this section, and other provisions of Chapter 1 of Part 7 of ICTA, have the effect that entitlement to personal reliefs for individuals who, under the source legislation, were able to claim the reliefs only by virtue of meeting the condition in section 278(2)(a) of ICTA is provided for by these provisions, as amended, rather than by the provisions of Part 3 of this Act. See the overview commentary on Part 3.
3154.Subsection (3) is repealed because that rule is now in Part 2 of this Act.