Part II Income Tax, Corporation Tax and Capital Gains Tax

Chapter I General

Income tax: charge, rates and allowances

52 Personal and married couple’s allowances.

Sections 257 and 257A of the Taxes Act 1988 (personal and married couple’s allowances) shall apply for the year 1993-94 as if the amounts specified in them were the same as the amounts specified in them as they apply for the year 1992-93, and accordingly section 257C(1) of that Act (indexation) shall not apply for the year 1993-94.