Indexation of personal allowance and married couple’s allowance for the year 2008-092
1
The amounts specified in the sections mentioned in subsection (1) of section 257C2 (indexation of allowances) are replaced for the year 2008-09 with the amounts specified in paragraphs (2) to (5) below.
2
The amount specified in section 256B3 (the minimum amount) is £2,540.
3
The amounts specified in section 2574 (personal allowance) are—
a
in subsection (1) (personal allowance for those aged under 65) £5,435;
b
in subsection (2) (personal allowance for those aged 65 to 74) £7,850;
c
in subsection (3) (personal allowance for those aged 75 and over) £8,000;
d
in subsection (5) (adjusted net income limit) £21,800.
4
The amounts specified in section 257A5 (married couple’s allowance: marriages before 5 December 2005) are—
a
in subsection (2) (married couple’s allowance: one spouse aged less than 75 and born before 6th April 1935) £6,535;
b
in subsection (3) (married couple’s allowance: one spouse aged 75 or over) £6,625;
c
in subsection (5) (adjusted net income limit) £21,800.
5
The amounts specified in section 257AB6 (marriages and civil partnerships on or after 5 December 2005) are—
a
in subsection (2)(a) (married couple’s allowance: one spouse or civil partner aged 75 or over) £6,625;
b
in subsection (2)(b) (married couple’s allowance: one spouse or civil partner aged less than 75 and born before 6th April 1935) £6,535;
c
in subsection (4) (adjusted net income limit) £21,800.