281 Benchmark amount
Finance (No 2) Act 2023 (2023 c 30) | Legislation

281  Benchmark amount

(1)     The benchmark amount for the financial years ending in 2023 and 2024 is £75.

(2)     The benchmark amount for each subsequent financial year is the benchmark amount for the previous financial year—

(a)     increased or decreased by the same percentage as the consumer prices index for the December before the start of that subsequent

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