27 Indexed rate bands for 2002-03: PAYE deductions etcU.K.
For the year 2002-03, the following provisions of the Taxes Act 1988 shall have effect as if “17th June” were substituted for “ 17th May ”
(a)section 1(5A) (which provides that statutory inflation-linked changes to income tax rate bands for a year of assessement do not require changes to be made to PAYE deductions or repayments until 18th May in that year);
(b)section 257C(2A) (which makes corresponsing provision in relation to personal allowances etc) as it has effect for the application of—
(i)section 257AA(2) of that Act (children’s tax credit), and
(ii)section 265 of that Act (blind person’s allowance).