Part II Income Tax, Corporation Tax and Capital Gains Tax
Chapter I General
Indexation: miscellaneous
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.
F32
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3
In section 257C—
F2a
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b
subsection (2) (no change required for PAYE before 18th May) shall be omitted.
F14
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F15
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F16
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F17
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8
This section shall have effect for the year 1994-95 and subsequent years of assessment.