Article 2 Indexation of the rate limits for the tax year 2013-14
For the tax year 2013-14—
(a)
the amount specified in section 10(5) (basic rate limit)f1 is replaced with “£35,300”;
(b)
the amount specified in section 12(3) (starting rate limit for savings)f2 is replaced with “£2,790”.
Annotations
Footnotes
- f1
-
Section 10(5) was substituted by section 4(1) of FA 2008. The amount specified in section 10(5) was last substituted by section 2(1) of FA 2012.
- f2
-
Section 12 was substituted by paragraph 5 of Schedule 1 to FA 2008. The amount specified in section 12(3) was last substituted by article 2(b) of S.I. 2011/2926.