Chwilio Deddfwriaeth

Finance Act 2019

Statws

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

5Basic rate limit and personal allowance

(1)For the tax years 2019-20 and 2020-21, the amount specified in section 10(5) of ITA 2007 (basic rate limit) is “£37,500”.

(2)For the tax years 2019-20 and 2020-21, the amount specified in section 35(1) of ITA 2007 (personal allowance) is “£12,500”.

(3)In consequence of the amendment made by subsection (2), omit section 4 of F(No.2)A 2015 (which has effect only if the personal allowance is less than £12,500).

(4)Omit the following (which relate to the link between the personal allowance and the national minimum wage)—

(a)sections 57(8), 57A and 1014(5)(b)(iia) of ITA 2007, and

(b)section 3 of F(No.2)A 2015.

(5)In consequence of the provision made by this section—

(a)section 21 of ITA 2007 (indexation of basic rate limit and starting rate limit for savings) does not apply in relation to the basic rate limit, and

(b)section 57 of ITA 2007 (indexation of allowances) does not apply in relation to the amount specified in section 35(1) of that Act,

for the tax years 2019-20 and 2020-21.

Yn ôl i’r brig

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