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.