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Indexed amounts for the tax year 2009-10

4.  For the tax year 2009-10—

(a)the amount specified in section 35 (personal allowance for those aged under 65)(1) is replaced with “£6,345”;

(b)the amount specified in section 36(1) (personal allowance for those aged 65 to 74)(2) is replaced with “£9,490”;

(c)the amount specified in section 37(1) (personal allowance for those aged 75 and over)(3) is replaced with “£9,640”;

(d)the amount specified in section 38(1) (blind person’s allowance)(4) is replaced with “£1,890”;

(e)the amount specified in section 43 (tax reductions for married couples and civil partners: the minimum amount)(5) is replaced with “£2,670”;

(f)in section 45(3) (marriages before 5th December 2005)—

(i)the amount specified in subsection (3)(a) (married couple’s allowance: one spouse aged 75 or over)(6) is replaced with “£6,965”, and

(ii)the amount specified in subsection (3)(b) (married couple’s allowance: one spouse aged less than 75 and born before 6th April 1935)(7) is replaced with “£6,865”;

(g)in section 46 (marriages and civil partnerships on or after 5th December 2005)—

(i)the amount specified in subsection (3)(a) (married couple’s allowance: one spouse or civil partner aged 75 or over)(8) is replaced with “£6,965”, and

(ii)the amount specified in subsection (3)(b) (married couple’s allowance: one spouse or civil partner aged less than 75 and born before 6th April 1935)(9) is replaced with “£6,865”; and

(h)the amount specified in each of sections 36(2), 37(2), 45(4) and 46(4) (adjusted net income limit)(10) is replaced with “£22,900”.

(1)

Section 35 was last amended by section 2(1)(a) of FA 2008.

(2)

Section 36(1) was last amended by section 3(1)(a) of FA 2008.

(3)

Section 37(1) was last amended by section 3(1)(b) of FA 2008.

(4)

Section 38(1) was last amended by article 2(5) of S.I. 2007/3481.

(5)

Section 43 was amended by article 2(6) of S.I. 2007/3481.

(6)

Section 45(3)(a) was amended by article 2(7)(a) of S.I. 2007/3481.

(7)

Section 45(3)(b) was amended by article 2(7)(b) of S.I. 2007/3481.

(8)

Section 46 (3)(a) was amended by article 2(8)(a) of S.I. 2007/3481.

(9)

Section 46(3)(b) was amended by article 2(8)(b) of S.I. 2007/3481.

(10)

All the provisions referred to in this paragraph were amended by article 2(9) of S.I. 2007/3481.