# Finance Act 2021, Paragraph 13


(1) Section 227B (the alternative chargeable amount) is amended as follows.
(2) In subsection (2), for “AA” (in both places it occurs) substitute “ X ”.
(3) In subsection (5), in paragraph (b)(i), after “A” insert “ , AA ”.
(4) In subsection (5), in paragraph (b)(ii)—
(a) after “greater” insert “ or greatest ”;
(b) after “A” insert “ , AA ”;
(c) for “both” substitute “ at least two of those amounts ”.
(5) In subsection (5), in the closing words—
(a) after “A” (in both places it occurs) insert “ , AA ”;
(b) after “greater” insert “ or greatest ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-5/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.