PART 1Income Tax, Corporation Tax and Capital Gains Tax
CHAPTER 1Charges, rates etc
Income tax
2Personal allowance for 2013-14 for those born after 5 April 1948
1
For the tax year 2013-14 the amount specified in section 35(1) of ITA 2007 (personal allowance for those born after 5 April 1948) is replaced with “
£9,440
”
.
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.