Part 1 U.K. Charges, rates, allowances, reliefs etc

Income tax U.K.

3 Personal allowances for those aged 65 and over U.K.

(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 ...

F2 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Textual Amendments

F1 Words in s. 3(1) 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)(ii)

F2 S. 3(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)(ii)