Finance Act 2013 · 2013 c. 29View on legislation.gov.uk
Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 1: Charges, rates etc
For the tax year 2013-14 the amount specified in section 10(5) of ITA 2007 (basic rate limit) is replaced with ." £32,010 "
Accordingly section 21 of that Act (indexation of limits), so far as relating to the basic rate limit, does not apply for that tax year.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
