2Personal allowance for those aged under 65
(1)For the tax year 2008-09 the amount specified in—
(a)section 35 of ITA 2007, and
(b)section 257(1) of ICTA,
(personal allowance for those aged under 65) is replaced with “£6,035”.
(2)Accordingly—
(a)section 57 of ITA 2007, so far as relating to the amount specified in section 35 of that Act, and
(b)section 257C of ICTA, so far as relating to the amount specified in section 257(1) of that Act,
(indexation) do not apply for the tax year 2008-09.
(3)This section does not require a change to be made in the amounts deductible or repayable under PAYE regulations before 7 September 2008.