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.