Part IIINCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
I1 CHAPTER I GENERAL
Annotations:
Commencement Information
Income tax rates and allowances
22 Married couple’s allowance.
1
Section 257C(1) of the Taxes Act 1988 (indexation), so far as relating to section 257A(1) of that Act (married couple’s allowance), shall not apply for the year 1991-92.
2
Section 257A(1) of that Act shall apply for the year 1991-92 as if the amount specified in it were “£1,720”.
Chapter I partly in force at 4.5.1988 due to retrospective effect of s. 74(5)