Part IV Income Tax, Corporation Tax and Capital Gains Tax

Chapter I General

Income tax: charge, rates and reliefs

77 Rate of relief to married couples etc.

F41

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F42

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F13

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F14

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F25

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6

The Taxes Act 1988 and the M1Taxes Management Act 1970 shall have effect with the amendments specified in Schedule 8 to this Act (which supplements the provisions of this section).

7

This section and Schedule 8 to this Act shall have effect for the year 1994-95 and, subject to the following provisions of this section, for subsequent years of assessment.

F38

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F39

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F310

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