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Finance Act 2003

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Changes over time for: Cross Heading: Reduction of required qualifying expenditure from £25,000 to £10,000

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Version Superseded: 27/09/2003

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Point in time view as at 10/07/2003.

Changes to legislation:

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 24 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. Help about Changes to Legislation

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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