3. The amount specified in section 265(1)(1) (blind person’s allowance) is replaced for the year 2008-09 with the amount of £1,800.
Section 265 was substituted by paragraph 8 of Schedule 3 to the Finance Act 1988. Subsection (1) was amended by paragraph 19 of Schedule 20 to the Finance Act 1996 and paragraph 35 of Schedule 1 to the Income Tax Act 2007.