{
  "url": "https://openlegislation.uk/finance-act-2008/section-3",
  "json_url": "https://openlegislation.uk/finance-act-2008/section-3.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Personal allowances for those aged 65 and over",
  "text": "(1) For the tax year 2008-09—\n(a) the amount specified in section 36(1) of ITA 2007 ... (personal allowance for those aged 65 to 74) is replaced with “ £9,030 ”, and\n(b) the amount specified in section 37(1) of ITA 2007 ... (personal allowance for those aged 75 and over) is replaced with “ £9,180 ”.\n(2) Accordingly—\n(a) section 57 of ITA 2007, so far as relating to the amounts specified in sections 36(1) and 37(1) of that Act, ...\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(indexation) do not apply for the tax year 2008-09.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 3(1) 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)(ii)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 3(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)(ii)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/section/3",
    "retrieved_at": "2026-10-29T09:12:06.707101+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."
  }
}