,Section 28(2) of the Finance (No.2) Act 1992.,

1,400 or less,£500,
More than 1,400 but not more than 2,000,£630,
More than 2,000,£940,

2,000 or less,£460,
More than 2,000,£590,

Less than £6,000,£500,
£6,000 or more but less than £8,500,£630,
£8,500 or more,£940,

Lower limit,Upper limit,Per cent.,
£,£,,
,,,
0,150,000,Nil,
150,000,,40,