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.