(1) In section 99 of the Finance Act 2013 (amount of tax chargeable), in the table in subsection (4), for the last four entries substitute—
|“£23,350||More than £2 million but not more than £5 million.|
|£54,450||More than £5 million but not more than £10 million.|
|£109,050||More than £10 million but not more than £20 million.|
|£218,200||More than £20 million.”|
(2) The amendment made by this Resolution has effect for the chargeable period beginning on
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.