§ Resolved,
§ That—
§ (1) For the amount specified in subsection (1)(a) of section 42 of the Finance Act 1996, and the corresponding amount in subsection (2) of that section, there shall be substituted "£14".
§ (2) This Resolution shall apply in relation to taxable disposals made, or treated as made, on or after 1st April 2003 and before 1st April 2004.
§ 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.