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17 Income Tax (Alteration Of Personal Reliefs)

Volume 929: debated on Monday 4 April 1977

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Motion made, and Question,

  • (1) In section 8 of the Income and Corporation Taxes Act 1970 (personal reliefs)—
  • (a) in subsection (1)(a) (married) for '£1,085' there shall be substituted '£1,225';
  • (b) in subsection (1)(b) (single) and (2) (wife's earned income relief) for '£735' there shall be substituted '£805';
  • (c) in subsection (1A) (age allowance) for '£1,555' and '£1,010' there shall be substituted '£1,695' and '£1,080' respectively.
  • (2) In section 14(2) and (3) of that Act (additional relief for widows and others in respect of children) for '£350' there shall be substituted '£420'.
  • but this Resolution shall not require any change to be made in the amounts deductible or repayable under section 204 of the said Act of 1970 (pay as you earn) before 1st June 1977.
    And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Healey.]

    put forthwith pursuant to Standing Order No. 94 ( Ways and Means motions), and agreed to.