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Taxes Consolidation Act 1997 Schedule 32, paragraph 27
Settlements: Application of Section 792 for the Year of Assessment 1997–98 in Relation to Certain Dispositions to Certain Individuals Residing With, and Sharing Normal Household Expenses With, the Disponer
Paragraph 27 of Schedule 32 provided transitional hardship relief from the abolition of covenant tax relief, allowing certain pre-existing covenant arrangements to continue receiving relief up to 5 April 2000 where the covenantee resided with the covenantor and they jointly maintained a dependent child.
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