In section 202(7) of the Taxes Act 1988 (which limits to £120 the deductions attracting relief) for " £120" there shall be substituted ." £240 "
This section shall have effect for the year 1988-89 and subsequent years of assessment.
Section 70: Charities: payroll deduction scheme.
Finance Act 1988 · 1988 c. 39View on legislation.gov.uk
Part III: Income Tax, Corporation Tax and Capital Gains Tax — Chapter I: General
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