3(1)Section 10 (income charged at main rates: individuals) is amended as follows.
(2)Omit subsection (1).
(3)For subsection (2) substitute—
“(2)Income tax on an individual’s income up to the basic rate limit is charged at the basic rate (except to the extent that, in accordance with section 12, it is charged at the starting rate for savings).”
(4)In subsection (4), omit the entry relating to section 12.
(5)Insert at the end—
“(6)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).
(7)See section 21 for indexation of the basic rate limit.”
(6)Accordingly, in the heading, omit “starting,”.