# Finance Act 1971, Paragraph 88 In section 91(3)β€” (a) paragraphs (a) and (b)(i) shall be omitted; and (b) after paragraph (b) there shall be added the following:β€” β€œor (c) affecting tax charged at a rate other than the basic rate on income from which tax has been deducted (otherwise than under section 204 of the principal Act) or is treated as having been deducted, unless it is a relief from tax so charged.” --- Source: https://www.legislation.gov.uk/ukpga/1971/68/schedule/6/paragraph/88 (the official version) Page: https://openlegislation.uk/finance-act-1971/schedule-6/paragraph-88 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.