Part II Income Tax, Corporation Tax and Capital Gains Tax

Chapter I General

Charitable donations

68 Payroll deduction schemes.

1

In section 202(7) of the Taxes Act 1988 (which limits to £600 the deductions attracting relief) for “£600” there shall be substituted “ £900 ”.

2

This section shall have effect for the year 1993-94 and subsequent years of assessment.