Part III Income Tax, Corporation Tax and Capital Gains Tax

Chapter I General

Miscellaneous

70 Charities: payroll deduction scheme.

(1)

In section 202(7) of the Taxes Act 1988 (which limits to £120 the deductions attracting relief) for “ £120” there shall be substituted “ £240 ”.

(2)

This section shall have effect for the year 1988-89 and subsequent years of assessment.