HC Deb 15 March 1982 vol 20 c143

Motion made, and Question,


(1) Section 24(5) of the Finance Act 1980 (increase of personal reliefs) shall not apply for the year 1982–83.

(2) In section 8 of the Income and Corporation Taxes Act 1970 (personal reliefs)—

  1. (a) in subsection (1)(a) (married) for "£2, 145" there shall be substituted "£2, 445";
  2. (b) in subsection (1)(b) (single) and (2) (wife's earned income relief) for "£1, 375" there shall be substituted "£1, 565";
  3. (c) in subsection (1A) (age allowance) for "£2, 895" and "£1, 820" there shall be substituted "£3, 295" and "£2, 070" respectively;
  4. (d) in subsection (1B) (income limit for age allowance) for "£5, 900" there shall be substituted "£6, 700".

(3) This Resolution shall not require any change to be made in the amounts deductible or repayable under section 204 of the Income and Corporation Taxes Act 1970 (pay as you earn) before 5th May 1982.

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.