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Finance Act 2004

Finance Act 2004 s 228

s 228 Annual allowance

(1) The annual allowance for the tax year 2023-24 and, subject to subsection (2), each subsequent tax year is £60,000. (2) The Treasury may by order provide that the annual allowance for any tax year subsequent to the tax year 2023-24 is such amount as is specified in the order.

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