2. For the tax year 2022-23—
(a)the amount specified in section 38(1)(1) (blind person’s allowance) is replaced with “£2,600”;
(b)the amount specified in section 43(2) (tax reductions for married couples and civil partners: persons born before 6 April 1935: meaning of “the minimum amount”) is replaced with “£3,640”;
(c)the amount specified in section 45(3)(a)(3) (married couple’s allowance: marriages before 5 December 2005) is replaced with “£9,415”;
(d)the amount specified in section 46(3)(a)(4) (married couple’s allowance: marriages and civil partnerships on or after 5 December 2005) is replaced with “£9,415”; and
(e)the amounts specified in sections 45(4)(5) and 46(4)(6) (married couple’s allowance: adjusted net income limit) are replaced with “£31,400”.
The amount specified in section 38(1) was last substituted by article 3(b) of S.I. 2021/111.
The amount specified in section 43 was last substituted by article 3(c) of S.I. 2021/111.
Section 45(3) was amended by Part 10 of Schedule 1 to SLRA 2013 and regulation 45(4)(c) of S.I. 2020/1143. The amount specified in section 45(3)(a) was last substituted by article 3(d) of S.I. 2021/111.
Section 46(3) was amended and Part 10 of Schedule 1 to the SLRA 2013. The amount specified in section 46(3)(a) was last substituted by article 3(e) of S.I. 2021/111.
Section 45(4) was amended by section 5(6) of FA 2015. The amount specified in section 45(4) was last substituted by article 3(f) of S.I. 2021/111.
Section 46(4) was amended by section 5(7) of FA 2015. The amount specified in section 46(4) was last substituted by article 3(f) of S.I. 2021/111.