20The starting rate limit and the basic rate limitU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)The starting rate limit is £2,150.
(2)The basic rate limit is £33,300.
(3)The basic rate limit is increased in some circumstances: see—
(a)section 414(2) (gift aid relief), and
(b)section 192(4) of FA 2004 (relief for pension contributions).