Part 1

Charges, rates, allowances, reliefs etc

Income tax

Personal allowance for those aged under 65
2
1
For the tax year 2008-09 the amount specified in—
a
section 35 of ITA 2007, ...
b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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, ...
b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.
S. 2(2)(b) and word omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(p)(i)
S. 2(1)(b) and word omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(p)(i)