Section 72 | Rate bands etc for tax year 2030-31

In section 86 of FA 2021 (no indexation of rate bands, residential enhancement and taper threshold for tax years up to 2029-30)—

(a)for “or 2028” substitute “, 2028 or 2029”, and

(b)in the heading, for “2029-30” substitute “2030-31”.