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Legislation
Finance Act 1997

Crossheading Income tax charge, rates and reliefs

  • Section 54 Charge and rates of income tax for 1997-98.
  • Section 55 Modification of indexed allowances.
  • Section 56 Blind person’s allowance.
  • Section 57 Limit on relief for interest.
  1. Income tax charge, rates and reliefs
  2. Blind person’s allowance.

Section 56 | Blind person’s allowance.

From legislation.gov.uk

(1)In subsection (1) of section 265 of the Taxes Act 1988 (blind person’s allowance), for “£1,250” there shall be substituted “ £1,280 ”.

(2)RepealedF1

(3)Subsection (1) above shall apply for the year 1997-98 and, subject to subsection (2) above, for subsequent years of assessment.

Notes

  1. F1

    S. 56(2) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(h)

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