101 Indexation of annual chargeable amounts
Finance Act 2013 (2013 c 29) | Legislation

101  Indexation of annual chargeable amounts

(1)     If the consumer prices index for September in 2013 or any later year (“the later year”) is higher than it was for the previous September, section 99(4) applies in relation to chargeable periods beginning on or after 1 April in the

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