SCHEDULES

SCHEDULE 1Income tax: abolition of non-residents' personal reliefs

Abolition of reliefs

2

Omit—

a

section 256 (general),

b

section 256A (“adjusted net income”),

c

section 256B (“the minimum amount”),

d

section 257 (personal allowance),

e

sections 257A to 257BB (married couple's allowance etc),

f

section 257C (indexation),

g

section 265 (blind person's allowance),

h

section 273 (payments securing annuities), and

i

section 278 (non-residents).