PART 1Principal rates etc
Personal allowance and basic rate limit for income tax
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
(b)
in paragraph (b) (basic rate limit for 2017-18), for ““£32,300”” substitute ““£32,400””.