43Meaning of “the minimum amount”U.K.
This section has no associated Explanatory Notes
In this Chapter “the minimum amount” means [F1£2,800].
Textual Amendments
F1Word in s. 43 substituted (2.12.2010 for tax year 2011-2012) by The Income Tax (Indexation) Order 2010 (S.I. 2010/2879), art. 4(e)