2
Unless Parliament determines otherwise, the amount treated as specified by virtue of section 1(4)2 of the Income and Corporation Taxes Act 1988 for the year 2003-04 –
a
in section 1(2)(aa)3 of the Act (starting rate limit of charge to income tax) is £1,960;
b
in section 1(2)(b)4 of the Act (basic rate limit of charge to income tax) is £30,500.