Part II Income Tax, Corporation Tax and Capital Gains Tax

CHAPTER I General

Charities

58 Payroll deduction scheme.

1

In section 202(7) of the Taxes Act 1988 (which limits to £240 the deductions attracting relief) for “£240” there shall be substituted “£480”.

2

This section shall have effect for the year 1989-90 and subsequent years of assessment.