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Finance Act 2003
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- UK Public General Acts
- 2003 c. 14
- SCHEDULE 31
- Part 6
- Reduction of required qualifying...
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Changes over time for: Cross Heading: Reduction of required qualifying expenditure from £25,000 to £10,000
Version Superseded: 27/09/2003
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- 10/07/2003- Amendment
- 10/07/2003
Point in time - 27/09/2003- Amendment
- 01/04/2009- Amendment
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Point in time view as at 10/07/2003.
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Finance Act 2003, Cross Heading: Reduction of required qualifying expenditure from £25,000 to £10,000 is up to date with all changes known to be in force on or before 04 February 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.
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Reduction of required qualifying expenditure from £25,000 to £10,000U.K.
21(1)Paragraph 1 (entitlement to relief under the Schedule) is amended as follows.U.K.
(2)In sub-paragraph (1) (requirement for minimum qualifying expenditure of £25,000 or time apportioned part of that amount) in paragraphs (a) and (b) for “£25,000” substitute “ £10,000 ”.
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