Article 2 Indexation of the basic rate limit for the tax year 2021-22
For the tax year 2021-22, the amount specified in section 10(5)f1 (basic rate limit) is replaced with “£37,700”.
Annotations
Footnotes
- f1
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Section 10(5) was substituted by section 4(1) of FA 2008. The amount specified in section 10(5) was last substituted by section 5(1) of FA 2019.