HC Deb 26 March 1990 vol 170 c146

Resolved, That income tax shall be charged for the year 1990–91, and—

  1. (a) the basic rate shall be 25 per cent.;
  2. (b) the basic rate limit shall be £20,700;
  3. (c) the higher rate shall be 40 per cent..; and
  4. (d) section 1(4) of the Income and Corporation Taxes Act 1988 (indexation) shall not apply.
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.