2.

(1)

The amounts which, unless Parliament otherwise determines, will be treated by virtue of sections 1(4) and 257(9) of the Income and Corporation Taxes Act 19882as specified for the year 1989–90 in sections 1(2) and 257(1), (2), (3), (5) and (6) of that Act are set out in paragraphs (2) and (3).

(2)

In section 1(2) of the said Act (basic rate limit)—£20,700.

(3)

In section 257 of the said Act (personal reliefs)–

(a)

in subsection (1)(a) (married allowance)—£4,375;

(b)

in subsections (1)(b) (single allowance) and (6) (wife’s earned income relief)—£2,785;

(c)

in subsection (2)(a) (married allowance: age 65 to 79)—£5,385;

(d)

in subsection (2)(b) (single allowance: age 65 to 79)—£3,400;

(e)

in subsection (3)(a) (married allowance: age 80 and over)—£5,565;

(f)

in subsection (3)(b) (single allowance: age 80 and over)—£3,540;

(g)

in subsection (5) (income limit for age allowance)—£11,400.