Finance (No. 2) Act 2015 (c. 33)

PART 1 U.K. Principal rates etc

Personal allowance and basic rate limit for income tax U.K.

5 Personal allowance from 2016 U.K.

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

F1 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 5(b) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), s. 3(2)