Part II U.K. INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

CHAPTER I U.K. GENERAL

Commencement Information

I1 Chapter I partly in force at 4.5.1988 due to retrospective effect of s. 74(5)

Income tax rates and allowances U.K.

22 Married couple’s allowance. U.K.

(1) Section 257C(1) of the Taxes Act 1988 (indexation), so far as relating to section 257A(1) of that Act (married couple’s allowance), shall not apply for the year 1991-92.

(2) Section 257A(1) of that Act shall apply for the year 1991-92 as if the amount specified in it were “£1,720”.