Part 1: Principal rates etc. Section 4: Personal Allowance and the National Minimum Wage Details of the section
Subsection (1) applies where the personal allowance is less than £12,500.
	Subsection (2), (3) and (4) sets out that before the Chancellor announces any proposal to increase the personal allowance he must consider the financial effect of the increase in the personal allowance on an individual working 30 hours per week on the relevant rate of NMW and make a statement.
	Subsection (5) sets out that this section ceases to have effect when the personal allowance is £12,500 or more.