{
  "url": "https://openlegislation.uk/finance-act-2008/section-2",
  "json_url": "https://openlegislation.uk/finance-act-2008/section-2.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "section/2",
  "kind": "section",
  "number": "2",
  "heading": "Personal allowance for those aged under 65",
  "text": "(1) For the tax year 2008-09 the amount specified in—\n(a) section 35 of ITA 2007, ...\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(personal allowance for those aged under 65) is replaced with “ £6,035 ”.\n(2) Accordingly—\n(a) section 57 of ITA 2007, so far as relating to the amount specified in section 35 of that Act, ...\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(indexation) do not apply for the tax year 2008-09.\n(3) This section does not require a change to be made in the amounts deductible or repayable under PAYE regulations before 7 September 2008.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/section/2",
    "retrieved_at": "2026-10-28T17:05:19.453822+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}