# Finance Act 2008, Paragraph 26


(1) Section 3 (annual exempt amount) is amended as follows.
(2) In subsection (5), for the words from “which, after” to the end of paragraph (c) substitute “ which ”.
(3) In subsection (5C)(c)—
(a) for “in a year in which any amount falls to be brought into account by virtue of section 2(5)(b)” substitute “ if section 2(4) applies for that year, ”, and
(b) for “falling to be so brought into account” substitute “ mentioned in section 2(4)(b)(ii) ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.