Article 3 Amendments to section 290A of the Income and Corporation Taxes Act 1988
In section 290A of the Income and Corporation Taxes Act 1988—
(a)
in subsection (1)(b) for “£500,000” there shall be substituted “£750,000”; and
(b)
in subsection (4)(b) for “£500,000” there shall be substituted “£750,000”, in both places.