xmlns:atom="http://www.w3.org/2005/Atom"
(1)In section 663 of the Taxes Act 1988 (child’s income treated as settlor's) in subsection (4) (exception for income not exceeding £5) for “£5” there shall be substituted “£100”.
(2)This section shall have effect for the year 1991-92 and subsequent years of assessment.