Introduction Introduction
- 42Tax reductions under Chapter
- 43Meaning of “the minimum amount”
- 43AMeaning of “relevant conversion”
- 44Election for new rules to apply
Notes on Chapter 3
Textual amendments
- F1
Words in Pt. 3 Ch. 3 heading inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(6)