Section 82 Relief for blind persons.
(1)
In section 265(1) of the Taxes Act 1988 (blind person’s allowance) for “£1,080” there shall be substituted “ £1,200 ”.
(2)
This section shall apply for the year 1994-95 and subsequent years of assessment.
In section 265(1) of the Taxes Act 1988 (blind person’s allowance) for “£1,080” there shall be substituted “ £1,200 ”.
This section shall apply for the year 1994-95 and subsequent years of assessment.