5 Basic rate limit and personal allowance for tax years 2026–27 and 2027–28
Finance Act 2023 (2023 c 1) | Legislation

Income tax

5  Basic rate limit and personal allowance for tax years 2026–27 and 2027–28

(1)     Section 5 of the Finance Act 2021 (basic rate limit and personal allowance for tax years up to 2025–26) is

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