Finance Act, 1994
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Amendment of section 100 (market value exemption limit) of Act of 1983. |
118.—Section 100 of the Act of 1983 is hereby amended in subsection (1) by the substitution in the definition of “general exemption limit” of “£75,000” for “£90,000” (inserted by the Finance Act, 1992 ) and of “1994” for “1992” (as so inserted). |