Personal Allowance: taper rate

An act carry whose touching note carries no date of its own — "with effect in accordance with s. 4(4) of the amending Act" — and the same note that inserted s.35(2) whole, so this row and Personal Allowance: taper income limit resolve through one document and share a date. The date was read from FA 2009 s4(4) ("The amendments made by subsections (1) and (2) have effect for the tax year 2010-11 and subsequent tax years") and is recorded in the block as resolved; provenance by an Act, so the carry holds. effective_from IS that resolved date — 6 April 2010, read from the archived /ukpga/2009/10/section/4 the resolved entry pins. The value is a ratio because the statute states a FRACTION: 0.5 is one-half of the excess, and a percentage would publish a "50%" the section does not contain and invite the reader to apply it to the allowance. No form of 0.5 appears in the section either — components() returns None for a float as it does for a bare int — so the locator is a hand-authored LOCATORS phrase read from subsection (2) itself, and the GOV.UK sentence is registered in B_EVIDENCE so the nightly re-checks the B side. The B page states the rule in money ("£1 for every £2") and never the fraction: it corroborates the RULE, which is what this record holds.