Section 16

THE LIMIT

Related Commentary  

1  [Inserts ITA 2007, s. 24A.]

CONSEQUENTIAL AMENDMENTS

Related HMRC Manuals

2(1)  ITA 2007 is amended as follows.

2(2)  [Amends ITA 2007, s. 23.]

2(3)  [Amends ITA 2007, s. 65(1), 73, 121(1), 129(1) and 133(1).]

2(4)  [Inserts ITA 2007, s. 148(3)(b)(ai).]

COMMENCEMENT AND TRANSITIONAL PROVISION

Related Commentary  

3  The amendments made by paragraphs 1 and 2 above have effect for the tax year 2013–14 and subsequent tax years.

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