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Finance Act, 1994
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FIRST SCHEDULE

Amendments Consequential on Changes in Personal Reliefs

Section 3. .

The Income Tax Act, 1967 , is hereby amended in accordance with the following provisions:

(a) in section 138—

(i) in paragraph (a), by the substitution of “£4,700” for “£4,350” (inserted by the Finance Act, 1993 ),

(ii) in paragraph (b) (as amended by the Finance Act, 1988 ), by the substitution of “£2,850” and “£4,700”, respectively, for “£2,675” and “£4,350” (inserted by the Finance Act, 1993 ), and

(iii) in paragraph (c), by the substitution of “£2,350” for “£2,175” (inserted by the Finance Act, 1993 ),

and

(b) in section 138A (2) (inserted by the Finance Act, 1985 ), by the substitution of “£1,850” and “£2,350”, respectively, for “£1,675” and “£2,175” (inserted by the Finance Act, 1993 ).