HC Deb 06 December 1994 vol 251 c266

Resolved, That section 257 of the Income and Corporation Taxes Act 1988 shall apply for the year 1995–96 as if—

  1. (a) the amount specified in subsection (2) were £4,630, and
  2. (b) the amount specified in subsection (3) were £4,800;
and accordingly section 257C(1) of that Act so far as relating to section 257(2) and (3) shall not apply for the year 1995–96. 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.