Indexation of allowances for the tax year 2012-133
For the tax year 2012-13—
a
the amount specified in section 35(1) (personal allowance for those aged under 65)4 is replaced with “£7,895”;
b
the amount specified in section 36(1) (personal allowance for those aged 65 to 74)5 is replaced with “£10,500”;
c
the amount specified in section 37(1) (personal allowance for those aged 75 and over)6 is replaced with “£10,660”;
d
the amount specified in section 38(1) (blind person’s allowance)7 is replaced with “£2,100”;
e
the amount specified in section 43 (tax reductions for married couples and civil partners: the minimum amount)8 is replaced with “£2,960”;
f
in section 45 (marriages before 5 December 2005: married couple’s allowance)—
i
the amount specified in subsection (3)(a)9 is replaced with “£7,705”;
ii
the amount specified in subsection (3)(b)10 is replaced with “£7,595”;
g
in section 46 (marriages and civil partnerships on or after 5 December 2005: married couple’s allowance)—
i
the amount specified in subsection (3)(a)11 is replaced with “£7,705”;
ii
the amount specified in subsection (3)(b)12 is replaced with “£7,595”;
h
the amount specified in each of sections 36(2), 37(2), 45(4), 46(4) (adjusted net income limit)13 is replaced with “£25,400”.