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2.—(1) The amounts which, unless Parliament otherwise determines, will be treated by virtue of sections 1(4) and 257C(1) of the Income and Corporation Taxes Act 1988 as specified for the year 1991-92 in sections 1(2)(1), 257 and 257A(2) of that Act are set out in paragraphs (2), (3) and (4).
(2) In section 1(2) of the said Act (basic rate limit)—£22,700.
(3) In section 257 of the said Act (personal allowance)—
(a)in subsection (1) (personal allowance)—£3,295;
(b)in subsection (2) (personal allowance—age 65 to 74)—£4,020;
(c)in subsection (3) (personal allowance—age 75 and over)—£4,180;
(d)in subsection (5) (income limit for age—related allowances)—£13,500;
(4) In section 257A of the said Act (married couple’s allowance)—
(a)in subsection (1) (married couple’s allowance)—£1,890;
(b)in subsection (2) (married couple’s allowance—age 65 to 74)—£2,355;
(c)in subsection (3) (married couple’s allowance—age 75 and over)—£2,395;
(d)in subsection (5) (Income limit for age—related allowances)—£13,500.
Section 1(2) was amended by section 24(2) of the Finance Act 1988.
Sections 257 and 257A as substituted byv section 33 of the Finance Act 1988 were amended by section 33 of the Finance Act 1989 (c. 26).
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