HC Deb 15 March 1999 vol 327 c830



(1) Income tax shall be charged for the year 1999–00, and for that year—

  1. (a) the starting rate shall be 10 per cent.;
  2. (b) the basic rate shall be 23 per cent.; and
  3. (c) the higher rate shall be 40 per cent.

(2) Nothing in this Resolution shall require any change to be made in the amounts deductible or repayable under section 203 of the Income and Corporation Taxes Act 1988 before 18th May 1999.

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.