PART 1Principal rates etc
Personal allowance and basic rate limit for income tax
5Personal allowance from 2016
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
F1(b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .