8 Review of earnings trigger and qualifying earnings band

8  Review of earnings trigger and qualifying earnings band

(1)     For section 14 of the 2008 Act (review of qualifying earnings band) substitute—

“14 Review of earnings trigger and qualifying earnings band

(1)     The Secretary of State must in each tax year consider whether any of the amounts in sections 3(1)(c), 5(1)(c) and 13(1)(a) and (b) should be increased or decreased.

(2)     If the Secretary

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