Paragraph 1
(1)
This Schedule shall have effect for the purposes of determining a person’s income for the purposes of these Regulations by reference to his total income.
(2)
In this Schedule any reference to the Act of 1988 is a reference to the Income and Corporation Taxes Act 1988f1.
Annotations
Footnotes
- f1
-
1988 c. 1, as amended by the Finance Act 1988 (c. 39), Schedule 13, paragraph 6, and Schedule 14, Parts IV, V and VIII.