F11LIncreasing annual exempt amount to reflect increases in CPIU.K.
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Textual Amendments
F1S. 1L omitted (for the tax year 2023-24 and subsequent tax years) by virtue of Finance Act 2023 (c. 1), s. 8(6)(9)
Modifications etc. (not altering text)
C1S. 1L excluded (6.4.2021 for the tax years 2021-22, 2022-23, 2023-24, 2024-25 and 2025-26) by Finance Act 2021 (c. 26), s. 40