Search Legislation

The Income Tax (Indexation) (No. 3) Order 2008

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Indexed amounts for the tax year 2009-10

4.  For the tax year 2009-10—

(a)the amount specified in section 35 (personal allowance for those aged under 65)(1) is replaced with “£6,345”;

(b)the amount specified in section 36(1) (personal allowance for those aged 65 to 74)(2) is replaced with “£9,490”;

(c)the amount specified in section 37(1) (personal allowance for those aged 75 and over)(3) is replaced with “£9,640”;

(d)the amount specified in section 38(1) (blind person’s allowance)(4) is replaced with “£1,890”;

(e)the amount specified in section 43 (tax reductions for married couples and civil partners: the minimum amount)(5) is replaced with “£2,670”;

(f)in section 45(3) (marriages before 5th December 2005)—

(i)the amount specified in subsection (3)(a) (married couple’s allowance: one spouse aged 75 or over)(6) is replaced with “£6,965”, and

(ii)the amount specified in subsection (3)(b) (married couple’s allowance: one spouse aged less than 75 and born before 6th April 1935)(7) is replaced with “£6,865”;

(g)in section 46 (marriages and civil partnerships on or after 5th December 2005)—

(i)the amount specified in subsection (3)(a) (married couple’s allowance: one spouse or civil partner aged 75 or over)(8) is replaced with “£6,965”, and

(ii)the amount specified in subsection (3)(b) (married couple’s allowance: one spouse or civil partner aged less than 75 and born before 6th April 1935)(9) is replaced with “£6,865”; and

(h)the amount specified in each of sections 36(2), 37(2), 45(4) and 46(4) (adjusted net income limit)(10) is replaced with “£22,900”.

(1)

Section 35 was last amended by section 2(1)(a) of FA 2008.

(2)

Section 36(1) was last amended by section 3(1)(a) of FA 2008.

(3)

Section 37(1) was last amended by section 3(1)(b) of FA 2008.

(4)

Section 38(1) was last amended by article 2(5) of S.I. 2007/3481.

(5)

Section 43 was amended by article 2(6) of S.I. 2007/3481.

(6)

Section 45(3)(a) was amended by article 2(7)(a) of S.I. 2007/3481.

(7)

Section 45(3)(b) was amended by article 2(7)(b) of S.I. 2007/3481.

(8)

Section 46 (3)(a) was amended by article 2(8)(a) of S.I. 2007/3481.

(9)

Section 46(3)(b) was amended by article 2(8)(b) of S.I. 2007/3481.

(10)

All the provisions referred to in this paragraph were amended by article 2(9) of S.I. 2007/3481.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources