Textual Amendments
F1Sch. 2B inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 54(5)(8)
10(1)In this Schedule “the maximum amount” means £10,000.U.K.
(2)If it appears to the Treasury that there has been a change in the value of money since the last relevant date, they may by regulations substitute for the sum for the time being specified in sub-paragraph (1) such other sum as appears to them to be justified by the change.
(3)In sub-paragraph (2), “relevant date” means—
(a)the date on which the Finance Act 2015 is passed, and
(b)each date on which the power conferred by that sub-paragraph has been exercised.
(4)Regulations under this paragraph do not apply to any contravention which occurred before the date on which they come into force.]