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PART 1 U.K.Principal rates etc

Personal allowance and basic rate limit for income taxU.K.

F13Personal allowance and national minimum wageU.K.

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Textual Amendments

F1S. 3 omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 5(4)(b)

F24Personal allowance and national minimum wage: Chancellor's dutiesU.K.

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Textual Amendments

F2S. 4 omitted (12.2.2019) by virtue of Finance Act 2019 (c. 1), s. 5(3)

5Personal allowance from 2016U.K.

In section 5(1) of FA 2015 (personal allowance from 2016)—

(a)in paragraph (a) (personal allowance for 2016-17), for “ “£10,800”” substitute “ “£11,000” ”, and

F3(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3S. 5(b) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), s. 3(2)

6Basic rate limit from 2016U.K.

In section 4(1) of FA 2015 (basic rate limit from 2016)—

(a)in paragraph (a) (basic rate limit for 2016-17), for “ “£31,900”” substitute “ “£32,000” ”, and

F4(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F4S. 6(b) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), s. 2(2)