There are currently no known outstanding effects for the Finance Act 2010, Section 68.
(1)Section 280(2) of FA 2004 (Part 4: index) is amended as follows.
(2)After the definition of “active membership period (in sections 221 to 223)” insert—
| “additional rate | section 6(2) of ITA 2007 (as applied by section 989 of that Act)” |
(3)In the definition of “basic rate limit”, for “20(2)” substitute “ 10 ”.
(4)After the entry relating to “higher rate” insert—
| “higher rate limit | section 10 of ITA 2007” |
(5)The amendments made by subsections (2) and (4) have effect for the tax year 2010-11 and subsequent tax years.
(6)The amendment made by subsection (3) has effect for the tax year 2008-09 and subsequent tax years.
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