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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
F1S. 5(b) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), s. 3(2)