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
F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 6(b) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), s. 2(2)