Finance Act 1988 (c. 39)

Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter I U.K. General

Miscellaneous U.K.

70 Charities: payroll deduction scheme. U.K.

(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.