Finance Act 2016

2Basic rate limit for 2017-18U.K.

(1)In section 4(1)(b) of FA 2015 (basic rate limit for 2017-18) for “£32,400” substitute “ £33,500 ”.

(2)Accordingly, omit section 6(b) of F(No.2)A 2015 (basic rate limit for 2017-18).