Search Legislation

Finance Act 2021

 Help about what version

What Version

 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally enacted).

13(1)Section 227B (the alternative chargeable amount) is amended as follows.

(2)In subsection (2), for “AA” (in both places it occurs) substitute “X”.

(3)In subsection (5), in paragraph (b)(i), after “A” insert “, AA”.

(4)In subsection (5), in paragraph (b)(ii)—

(a)after “greater” insert “or greatest”;

(b)after “A” insert “, AA”;

(c)for “both” substitute “at least two of those amounts”.

(5)In subsection (5), in the closing words—

(a)after “A” (in both places it occurs) insert “, AA”;

(b)after “greater” insert “or greatest”.

Back to top

Options/Help