PART 1Income Tax, Corporation Tax and Capital Gains Tax
CHAPTER 1Charges, rates etc
Income tax
3Basic rate limit for 2013-14
(1)
For the tax year 2013-14 the amount specified in section 10(5) of ITA 2007 (basic rate limit) is replaced with “
£32,010
”
.
(2)
Accordingly section 21 of that Act (indexation of limits), so far as relating to the basic rate limit, does not apply for that tax year.