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Resolved,
That section 187(2) of the Income and Corporation Taxes Act 1988 shall have effect for the year 1991–92 as if in the definition of "relevant amount" for "not less than £2,000 and not more than £6,000" there were substituted "not less than £3,000 and not more than £8,000".
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.