Finance Act 1996 (c. 8)

Part IV U.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter I U.K. Principal provisions

Income tax charge, rates and reliefs U.K.

75 Blind person’s allowance. U.K.

(1) In section 265(1) of the Taxes Act 1988 (blind person’s allowance), for “£1,200” there shall be substituted “ £1,250 ”.

(2) This section shall apply for the year 1996-97 and subsequent years of assessment.