PART 1 U.K. Income Tax, Corporation Tax and Capital Gains Tax

CHAPTER 1 U.K. Charges, rates etc

Income tax U.K.

3 Basic rate limit for 2013-14 U.K.

(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.