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Document Why is the Annual Allowance for 2008/2009, 2009/2010 and 2010/2011 shown as £50,000?

There is a deemed Annual Allowance of £50,000 if the previous tax years for carry forward purposes includes 2008/2009, 2009/2010 or 2010/2011. This is in spite of actual Annual Allowance for these tax years being significantly higher than £50,000.
 
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Description:
aa limit, annual allowance limit, limit change