# Finance Act 2013, Paragraph 6


In section 662 (exemption from corporation tax for UK trading income), after subsection (5) insert—
“(5A) The Treasury may by order amend the figure for the time being specified as the relevant threshold in subsection (5)(a).
(5B) A statutory instrument containing an order under subsection (5A) that amends that figure so as to substitute a lower figure may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/21/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-21/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.