Finance Act, 1995
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Amendment of section 100 (market value exemption limit) of Finance Act, 1983. |
153.— Section 100 of the Finance Act, 1983 , is hereby amended in subsection (1)— | |
(a) by the substitution in the definition of “general exemption limit” of “£94,000” for “£75,000” (inserted by the Finance Act, 1994 ) and of “1995” for “1994” (as so inserted), and | ||
(b) by the substitution in the definition of “the new house price index number” of “1991” for “1980” (inserted by the Finance Act, 1992 ). |