HC Deb 25 March 1991 vol 188 c716

Resolved. That—

  1. (1) Section 257C(1) of the Income and Corporation Taxes Act 1988, so far as relating to section 257A(1) of that Act, shall not apply for the year 1991–92.
  2. (2) Section 257A(1) of that Act shall apply for the year 1991–92 as if the amount specified in it were "£1,720".
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.