Part V Income Tax, Corporation Tax and Capital Gains Tax
Income tax charge, rates and reliefs
56 Blind person’s allowance.
(1)
In subsection (1) of section 265 of the Taxes Act 1988 (blind person’s allowance), for “£1,250” there shall be substituted “
£1,280
”
.
F1(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
Subsection (1) above shall apply for the year 1997-98 and, subject to subsection (2) above, for subsequent years of assessment.