PART 1 Income tax

Charge and principal rates etc

2 Basic 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).