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PART 1 U.K.Income tax

Charge and principal rates etcU.K.

3Personal allowance for 2017-18U.K.

(1)In section 5(1)(b) of FA 2015 (personal allowance for 2017-18) for “£11,200” substitute “ £11,500 ”.

(2)Accordingly, omit section 5(b) of F(No.2)A 2015 (personal allowance for 2017-18).