Section 69B(4)

If it appears to the Treasury that there has been a change in the value of money since— they may by order substitute for the sums for the time being specified in subsections (2) and (3) such other sums as appear to them to be justified by the change. the day on which the Finance Act 2006 is passed, or (if later) the last occasion when the power conferred by this subsection was exercised,

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Source: legislation.gov.uk · retrieved 2026-07-28