Part II Income Tax, Corporation Tax and Capital Gains Tax
Chapter I General
Indexation: miscellaneous
F1106 Earnings cap etc: no indexation in 1993-94.
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107 Indexation of allowances etc. for 1994-95 onwards.
1
The Taxes Act 1988 shall be amended as mentioned in subsections (2) to (6) below.
F42
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3
In section 257C—
F3a
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b
subsection (2) (no change required for PAYE before 18th May) shall be omitted.
F24
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F25
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F26
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F27
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8
This section shall have effect for the year 1994-95 and subsequent years of assessment.