Part 1Charges, rates, allowances, reliefs etc
Income tax
3Personal allowances for those aged 65 and over
1
For the tax year 2008-09—
a
the amount specified in section 36(1) of ITA 2007 F2... (personal allowance for those aged 65 to 74) is replaced with “
£9,030
”
, and
b
the amount specified in section 37(1) of ITA 2007 F2... (personal allowance for those aged 75 and over) is replaced with “
£9,180
”
.
2
Accordingly—
a
section 57 of ITA 2007, so far as relating to the amounts specified in sections 36(1) and 37(1) of that Act, F1...
F1b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(indexation) do not apply for the tax year 2008-09.