Related Commentary  Related HMRC Manuals

322(1)  The permitted maximum for an encouragement award for the purposes of section 321 (suggestion awards) is £25.

322(2)  The permitted maximum for a financial benefit award where no such award for the suggestion has been made before is–

(a)if only one such award is made for the suggestion, the suggestion maximum, and

(b)if two or more such awards are made on the same occasion to different persons for the suggestion, the appropriate proportion of the suggestion maximum.

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