Part IV Income Tax, Corporation Tax and Capital Gains Tax
Chapter I Principal provisions
Income tax charge, rates and reliefs
75 Blind person’s allowance.
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.