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Contents

Legislation

Income Tax Act 2007

Crossheading Introduction

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Section 42 Tax reductions under Chapter
Section 43 Meaning of “the minimum amount”
Section 43A Meaning of “relevant conversion”
Section 44 Election for new rules to apply

Introduction
Meaning of “the minimum amount”

Section 43 | Meaning of “the minimum amount”

From legislation.gov.uk

In this Chapter “the minimum amount” means £4,530.