Finance Act 2011, Paragraph 23 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
23U.K.In section 282(1A) (orders and regulations subject to Commons-only draft affirmative procedure)—
(a)for “227(5A),” substitute “ 237B(11), ”, and
(b)after “242(5)” insert “ , no order may be made under section 228(2) which specifies an amount for any tax year less than the annual allowance for the immediately preceding tax year and no order may be made under section 238A which increases any person's liability to tax ”.
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