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Finance Act 2021
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- UK Public General Acts
- 2021 c. 26
- SCHEDULE 5
- PART 1
- Paragraph 13
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13(1)Section 227B (the alternative chargeable amount) is amended as follows.U.K.
(2)In subsection (2), for “AA” (in both places it occurs) substitute “ X ”.
(3)In subsection (5), in paragraph (b)(i), after “A” insert “ , AA ”.
(4)In subsection (5), in paragraph (b)(ii)—
(a)after “greater” insert “ or greatest ”;
(b)after “A” insert “ , AA ”;
(c)for “both” substitute “ at least two of those amounts ”.
(5)In subsection (5), in the closing words—
(a)after “A” (in both places it occurs) insert “ , AA ”;
(b)after “greater” insert “ or greatest ”.
Commencement Information
I1Sch. 5 para. 13 in force at 1.8.2022 for the purposes of the amendments made by that paragraph by S.I. 2022/874, reg. 2
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