Part II Income Tax, Corporation Tax and Capital Gains Tax
CHAPTER I General
Income tax rates and allowances
32 Operative date for PAYE.
For the year 1989-90, sections 1(5) and 257(10) of the Taxes Act 1988(which specify the date from which indexed changes in the basic rate limit and in allowances are to be brought into account for the purposes of PAYE) shall have effect as if for the reference to 5th May there were substituted a reference to 18th May.