43Meaning of “the minimum amount”U.K.
This section has no associated Explanatory Notes
In this Chapter “the minimum amount” means [F1£3,180].
Textual Amendments
F1Sum in s. 43 substituted (10.12.2014) by The Income Tax (Indexation) Order 2014 (S.I. 2014/3273), art. 2(b)