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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£3,220].
Textual Amendments
F2Sum in s. 43 substituted (26.3.2015) by Finance Act 2015 (c. 11), s. 2(1)(c)