Part IV Income Tax, Corporation Tax and Capital Gains Tax

Chapter I Principal provisions

Income tax charge, rates and reliefs

72 Charge and rates of income tax for 1996-97.

F21

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F22

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F13

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73 Application of lower rate to income from savings.

F41

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F42

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F43

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4

Schedule 6 to this Act (which makes further amendments in connection with the charge at the lower rate on income from savings etc.) shall have effect.

F35

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F574 Personal allowances for 1996-97.

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F575 Blind person’s allowance.

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F576 Limit on relief for interest.

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