# Finance Act 1991, Section 41: Profit sharing schemes.


(1) In section 187(2) of the Taxes Act 1988, in the definition of “relevant amount” (limit on the value of shares that may be appropriated to a participant in a year of assessment) for “not less than £2,000 and not more than £6,000” there shall be substituted “not less than £3,000 and not more than £8,000 ”.
(2) This section shall apply for the year 1991-92 and subsequent years of assessment.

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Source: https://www.legislation.gov.uk/ukpga/1991/31/section/41 (the official version)
Page: https://openlegislation.uk/finance-act-1991/section-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.