Controversial moves included the abolition of Advance Corporation Tax ( ACT ) relief in his first budget , and the removal in his final budget of the 10 per cent `` starting rate '' of personal income tax which he had introduced in 1999 . Controversial moves included the abolition of advance corporation tax ( ACT ) relief in his first budget , and the removal in his final budget of the 10 % `` starting rate '' of personal income tax which he had introduced in 1999 .