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Finance Act 2024

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This is the original version (as it was originally enacted).

Amendments of Part 4 of FA 2004

103(1)Section 263 (lifetime allowance enhanced protection: benefit accrual) is amended as follows.

(2)In the heading omit “Lifetime allowance”.

(3)In subsection (1)(a), for “lifetime allowance charge” substitute “enhancement of allowances”.

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