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 and section 257(2) of ICTA (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 and section 257(3) of ICTA (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, and
b
section 257C of ICTA, so far as relating to the amounts specified in section 257(2) and (3) of that Act,
(indexation) do not apply for the tax year 2008-09.