Finance Act, 1992

Amendment of section 6 (special allowance in respect of P.R.S.I. for 1982-83) of Finance Act, 1982.

3.— 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 1992-93, as if in subsection (2)—

(a) “1992-93” were substituted for “1982-83”, and

(b) “£286” were substituted for “£312” in each place where it occurs.