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Textual Amendments
F1Words in Pt. 3 Ch. 3 heading inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(6)
In this Chapter “the minimum amount” means [F2£3,180].
Textual Amendments
F2Sum in s. 43 substituted (10.12.2014) by The Income Tax (Indexation) Order 2014 (S.I. 2014/3273), art. 2(b)