# Finance Act 2008, Section 2: Personal allowance for those aged under 65

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/section/2 (the official version)
Page: https://openlegislation.uk/finance-act-2008/section-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.