xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 106 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)
(1)The Taxes Act 1988 shall be amended as mentioned in subsections (2) to (6) below.
(2)In section 1—
(a)in subsection (4) (indexation of income tax bands) for “December” (in each place) there shall be substituted “ September ”;
(b)subsection (5) (no change required for PAYE before 18th May) shall be omitted.
(3)In section 257C—
(a)in subsection (1) (indexation of personal allowance and married couple’s allowance) for “December” (in each place) there shall be substituted “ September ”;
(b)subsection (2) (no change required for PAYE before 18th May) shall be omitted.
F2(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8)This section shall have effect for the year 1994-95 and subsequent years of assessment.
Textual Amendments
F2S. 107(4)-(7) repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)