Part IV Income Tax, Corporation Tax and Capital Gains Tax
Chapter I General
Income tax: charge, rates and reliefs
82 Relief for blind persons.
1
In section 265(1) of the Taxes Act 1988 (blind person’s allowance) for “£1,080” there shall be substituted “
£1,200
”
.
2
This section shall apply for the year 1994-95 and subsequent years of assessment.