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 F1... (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 F1... (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, F2...

F2b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(indexation) do not apply for the tax year 2008-09.