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£3,360].
Textual Amendments
F2Sum in s. 43 substituted (for the tax year 2018-19) by The Income Tax (Indexation) Order 2017 (S.I. 2017/1184), arts. 1, 3(c)