Part V Income Tax, Corporation Tax and Capital Gains Tax
Income tax charge, rates and reliefs
56 Blind person’s allowance.
1
In subsection (1) of section 265 of the Taxes Act 1988 (blind person’s allowance), for “£1,250” there shall be substituted “
£1,280
”
.
F12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Subsection (1) above shall apply for the year 1997-98 and, subject to subsection (2) above, for subsequent years of assessment.