Finance Act, 2000
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PART 5 Residential Property Tax | ||
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Amendment of section 100 (market value exemption limit) of Finance Act. 1983. |
134.—(1) Section 100 of the Finance Act, 1983 , is amended in subsection (1) by the substitution in the definition of “general exemption limit” of “£300,000” for “£200,000” (inserted by the Finance Act, 1999 ) and of “2000” for “1999” (as so inserted). | |
(2) This section shall have effect in relation to any valuation date (within the meaning of section 95 (1) of the Finance Act, 1983 ) occurring on or after 5 April 2000. |