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Changes over time for: Section 3
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Status:
Point in time view as at 17/07/2012.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2012, Section 3.
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Changes to Legislation
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3Personal allowance for 2012-13 for those aged under 65U.K.
This section has no associated Explanatory Notes
(1)For the tax year 2012-13 the amount specified in section 35(1) of ITA 2007 (personal allowance for those aged under 65) is replaced with “ £8,105 ”.
(2)Accordingly section 57 of that Act (indexation of allowances), so far as relating to the amount specified in section 35(1) of that Act, does not apply for that tax year.
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