Finance Act 2016 (c. 24)

PART 1 Income tax

Charge and principal rates etc

3 Personal allowance for 2017-18

(1) In section 5(1)(b) of FA 2015 (personal allowance for 2017-18) for “£11,200” substitute “£11,500”.

(2) Accordingly, omit section 5(b) of F(No.2)A 2015 (personal allowance for 2017-18).