Part 1Charges, rates, allowances, etc

Income tax

3Personal allowance for 2009-10 for those aged under 65

1

For the tax year 2009-10 the amount specified in—

a

section 35 of ITA 2007, F2...

F2b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(personal allowance for those aged under 65) is replaced with “£6,475”.

2

Accordingly—

a

section 57 of ITA 2007, so far as relating to the amount specified in section 35 of that Act, F1...

F1b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(indexation) do not apply for the tax year 2009-10.