Version Superseded: 21/07/2008
Point in time view as at 01/04/2008. This version of this provision has been superseded.
There are currently no known outstanding effects for the Income Tax Act 2007, Section 20.
(1)The starting rate limit is [F1£2,320].
(2)The basic rate limit is [F2£36,000].
(3)The basic rate limit is increased in some circumstances: see—
(a)section 414(2) (gift aid relief), and
(b)section 192(4) of FA 2004 (relief for pension contributions).
Textual Amendments
F1Amount in s. 20(1) replaced (with effect in accordance with art. 2 of the amending S.I.) by Income Tax (Indexation) (No.2) Order 2008 (S.I. 2008/709), art. 2(a)
F2Amount in s. 20(2) replaced (with effect in accordance with art. 2 of the amending S.I.) by Income Tax (Indexation) (No.2) Order 2008 (S.I. 2008/709), art. 2(b)
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