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£4,010].
Textual Amendments
F2Sum in s. 43 substituted (for the tax year 2023-24) by The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2023 (S.I. 2023/36), art. 2(b)