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(1)The Taxes Act 1988 shall be amended in accordance with subsections (2) and (3) below.
(2)In section 1 (charge to income tax), after subsection (4) there shall be inserted—
“(5A)Subsection (4) above shall not require any change to be made in the amounts deductible or repayable under section 203 during the period beginning with 6th April and ending with 17th May in the year of assessment.”
(3)In section 257C (indexation of allowances), after subsection (1) there shall be inserted—
“(2A)Subsection (1) above shall not require any change to be made in the amounts deductible or repayable under section 203 during the period beginning with 6th April and ending with 17th May in the year of assessment.”
(4)This section has effect for the year 1999-00 and subsequent years of assessment.
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