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Set value from comparison of other cell values?

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I've just hit a minor problem with Excel - or should I say with my 
understanding.

I'm trying to set up a spread sheet to calculate tax rules which are 
fairly complex.

What I want to say is something like "Set C3 to the lowest of B1, B2 and 
B3"
[Basically making a decision based on a range of values.]

My first tentative investigations haven't shown any obvious syntax.

It looks as though it should be easy; is it?

Cheers

Dave R

-- 
Windows 8.1 on PCSpecialist box

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Set value from comparison of other cell values? David <wibble@btintenet.com> - 2016-04-20 12:39 +0000
  Re: Set value from comparison of other cell values? Claus Busch <claus_busch@t-online.de> - 2016-04-20 15:14 +0200
    Re: Set value from comparison of other cell values? David <wibble@btintenet.com> - 2016-04-20 14:00 +0000

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