Finance Act, 1995
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Amendment of section 6 (special allowance in respect of P.R.S.I. for 1982-83) of Finance Act, 1982. |
4.— Section 6 of the Finance Act, 1982 , shall have effect for the purpose of ascertaining the amount of income on which an individual referred to therein is to be charged to income tax for the year 1995-96, as if in subsection (2)— | |
(a) “1995-96” were substituted for “1982-83”, and | ||
(b) “£140” were substituted for “£312” in each place where it occurs. |