(1)For the tax year 2008-09 the amount specified in—
(a)section 35 of ITA 2007, F1...
F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(personal allowance for those aged under 65) is replaced with “ £6,035 ”.
(2)Accordingly—
(a)section 57 of ITA 2007, so far as relating to the amount specified in section 35 of that Act, F2...
F2(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(indexation) do not apply for the tax year 2008-09.
(3)This section does not require a change to be made in the amounts deductible or repayable under PAYE regulations before 7 September 2008.
Textual Amendments
F1S. 2(1)(b) and word omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(p)(i)
F2S. 2(2)(b) and word omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(p)(i)