# Income and Corporation Taxes Act 1988, Paragraph 2

Extent: E+W+S+N.I.

There is a significant increase in the amount of a company’s capital if amount B—
(a) exceeds amount A by at least £1 million; or
(b) is at least twice amount A.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/28A/paragraph/2 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-28A/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.