PART 1Principal rates etc
Personal allowance and basic rate limit for income tax
F13Personal allowance and national minimum wage
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F24Personal allowance and national minimum wage: Chancellor's duties
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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
F3(b)
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6Basic rate limit from 2016
In section 4(1) of FA 2015 (basic rate limit from 2016)—
(a)
in paragraph (a) (basic rate limit for 2016-17), for “ “£31,900”” substitute “
“£32,000”
”
, and
F4(b)
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