PART 1 U.K. Principal rates etc

Personal allowance and basic rate limit for income tax U.K.

6 Basic rate limit from 2016 U.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

F1 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 6(b) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), s. 2(2)