Finance Act 1994 (c. 9)

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.