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Regulation 2 Amendments to the Income and Corporation Taxes Act 1988 and the Income Tax Act 2007

Original text. Later amendments are not shown.

In each of—

(a)

section 506A(2)(b) of the Income and Corporation Taxes Act 1988f1, and

(b)

section 549(2)(b) of the Income Tax Act 2007,

for “£100,000” substitute “£150,000”.

Annotations

Footnotes

f1

Section 506A was inserted by section 54 of the Finance Act 2006 and amended by paragraph 96 of Schedule 1 to the Income Tax Act 2007.