Part 1Charges, rates, allowances, etc
Income tax
3Personal allowance for 2009-10 for those aged under 65
(1)
For the tax year 2009-10 the amount specified in—
(a)
section 35 of ITA 2007, F1...
F1(b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(personal allowance for those aged under 65) is replaced with “£6,475”.
(2)
Accordingly—
(a)
section 57 of ITA 2007, so far as relating to the amount specified in section 35 of that Act, F2...
F2(b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(indexation) do not apply for the tax year 2009-10.