5 Basic rate limit and personal allowance
Finance Act 2019 (2019 c 1) | Legislation

5  Basic rate limit and personal allowance

(1)     For the tax years 2019–20 and 2020–21, the amount specified in section 10(5) of ITA 2007 (basic rate limit) is “£37,500”.

(2)     For the tax years 2019–20 and 2020–21, the amount specified in section 35(1) of ITA

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