HC Deb 18 June 1979 vol 968 cc1050C-49D

Motion made, and Question,


  1. (1) Sections 8 and 14 of the Income and Corporation Taxes Act 1970 shall have effect with the following amendments instead of those specified in section 1(2) of the Finance Act 1979.
  2. (2) In section 8 (personal reliefs)—
    1. (a) in subsection (1)(a) (married) for "£1,535" there shall be substituted "£1,815";
    2. (b) in subsection (1)(b) (single) and (2) (wife's earned income relief) for "£985" there shall be substituted "£1,165";
    3. 1049D
    4. (c) in subsection (1A) (age allowance) for "£2,075" and "£1,300" there shall be substituted "£2,455" and "£1,540" respectively;
    5. (d) in subsection (1B) (income limit for age allowance) for "£4,000" there shall be substituted "£5,000".
  3. (3) In section 14(2) (additional relief for widows and others in respect of children) for "£550" there shall be substituted "£650".
  4. (4) This Resolution shall not require any change to be made in the amounts deductible or repayable under section 204 of the said Act of 1970 (pay as you earn) before 27 July 1979.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Sir Geoffrey Howe.]

put forthwith pursuant to Standing Order No. 94 (Ways and Means motions) and agreed to.