Section 43 Meaning of “the minimum amount”
United Kingdom
In this Chapter “the minimum amount” means F1£4,530.
Annotations
Textual amendments
- F1
Sum in s. 43 substituted (with effect for the tax year 2026-27 and subsequent tax years) by The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2026 (S.I. 2026/38), arts. 1(2), 2(b)
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)