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Finance Act 2012


1.This section amends the income tax personal allowances currently available for people aged under 65, aged 65 to 74 or aged 75 and over in a tax year.  It changes entitlement from age to date of birth and fixes the amount of the allowances for people born before 6 April 1948 until the personal allowance for people born after 5 April 1948 is a greater amount.

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