HC Deb 23 March 1987 vol 113 cc129-30

Resolved, That—

  1. (1) For the year 1987–88 and subsequent years of assessment, in section 18 of the Income and Corporation Taxes Act 1970—
    1. (a) in subsection (1) (single blind persons and married couples of whom one is blind) for "£360" there shall be substituted "£540"; and
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    2. (b) in subsection (2) (married couples, both of whom are blind) for "£720" there shall be substituted "£1,080":
  2. (2) 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 18th May 1987:
  3. 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.—[Mr. Lawson.]