3. Basic rate limit and personal allowance for tax years 2026-27  and 2027-28
Question put,
That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made for each of the following amounts to remain at their current amounts for the tax years 2026-27 and 2027-28—
(a) the amount specified in section 10(5) of the Income Tax Act 2007 (basic rate limit), and
(b) the amount specified in section 35(1) of that Act (personal allowance).