§
Resolved,
That, in relation to profit-related pay paid by reference to profit periods beginning on or after 1st April 1991, section 171(1) of the Income and Corporation Taxes Act 1988 shall have effect with the substitution of "The whole" for "One half.
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.