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Finance Act 2024
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- UK Public General Acts
- 2024 c. 3
- Schedule 9
- Part 5
- Paragraph 103
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Amendments of Part 4 of FA 2004U.K.
103(1)Section 263 (lifetime allowance enhanced protection: benefit accrual) is amended as follows.
(2)In the heading omit “Lifetime allowance”.
(3)In subsection (1)(a), for “lifetime allowance charge” substitute “enhancement of allowances”.
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