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
F1b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .