Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 Schedule 23B paragraph 5
Meaning of previously used amount
Paragraph 5 defines the "previously used amount" for the purposes of calculating how much of the standard fund threshold or personal fund threshold remains available at the time of a current benefit crystallisation event.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.