HC Deb 07 December 1993 vol 234 c262

Resolved, That, for the year 1994–95, the qualifying maximum defined in section 367(5) of the Income and Corporation Taxes Act 1988 shall be £30,000. 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.