Schedule 10, Part 2, paragraph 17

Paragraphs 12 to 16 have effect as if they were included in section 61 of the Allowances Act 2001. In paragraphs 15 and 16, the tax-neutral amount is the amount that would be brought into account as the disposal value under paragraph 13(2) or (as the case may be) 14 if the provision in question were not disapplied.

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Source: legislation.gov.uk · retrieved 2026-09-04