HC Deb 23 April 2002 vol 384 c296



(1) In section 42(1)(a) and (2) of the Finance Act 1996, for "£12" there shall be substituted "£13".

(2) This Resolution shall have effect in relation to taxable disposals made, or treated as made, on or after 1st April 2002.

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.