PART 1Income tax

Charge and principal rates etc

2Basic rate limit for 2017-18

(1)

In section 4(1)(b) of FA 2015 (basic rate limit for 2017-18) for “£32,400” substitute “ £33,500 ”.

(2)

Accordingly, omit section 6(b) of F(No.2)A 2015 (basic rate limit for 2017-18).