Finance Act 2009 (c. 10)

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

Income tax U.K.

3 Personal allowance for 2009-10 for those aged under 65 U.K.

(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.

Textual Amendments

F1 S. 3(1)(b) omitted (with effect in accordance with Sch. 1 para. 7 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(q)

F2 S. 3(2)(b) omitted (with effect in accordance with Sch. 1 para. 7 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(q)