Introduction Details of the Section
2.Subsections (2) and (3) amend "£82.60" to read "£84.40" in sections 42(1)(a) and 42(2) of FA 1996. Subsection (3) amends "£2.60" to read "£2.65" in section 42(2) of FA 1996.
3.Subsection (4) provides the commencement date for the changes.