3Personal allowances for those aged 65 and overU.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
F1Words 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)
F2S. 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)