§
Resolved,
That section 257A(5) of the Income and Corporation Taxes Act 1988 shall apply for the year 1994–95 as if the amount specified in it were the same as the amount specified in it as it applies for the year 1993–94, and accordingly section 257C(1) of that Act so far as relating to section 257A(5) shall not apply for the year 1994–95.
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.