As respects the year of assessment 1998-99 and subsequent years of assessment, the Principal Act is hereby amended -

(a) in section 187, by the substitution, in subsection (1), of "£8,200" and "£4,100", respectively, for "£8,000" and "£4,000", and

(b) in section 188, by the substitution, in subsection (2) -

(i) of "£10,000" and "£11,000", respectively, for "£9,200" and "£10,400", in paragraph (a), and

(ii) of "£5,000" and "£5,500", respectively, for "£4,600" and "£5,200", in paragraph (b),

and those subsections, as so amended, are set out in the Table to this section.

Table

(1) In this section, "the specified amount" means, subject to subsection (2) -

(a) in a case where the individual would apart from this section be entitled to a deduction specified in section 461(a), £8,200, and

(b) in any other case, £4,100.

(2) In this section, "the specified amount" means, subject to section 187(2) -