Section 3 Personal allowances for those aged 65 and over

United Kingdom

(1)

For the tax year 2008-09—

(a)

the amount specified in section 36(1) of ITA 2007 F1... (personal allowance for those aged 65 to 74) is replaced with “ £9,030 ”, and

(b)

the amount specified in section 37(1) of ITA 2007 ... (personal allowance for those aged 75 and over) is replaced with “ £9,180 ”.

(2)

Accordingly—

(a)

section 57 of ITA 2007, so far as relating to the amounts specified in sections 36(1) and 37(1) of that Act, F2...

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(indexation) do not apply for the tax year 2008-09.

Annotations

F1: 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)
F2: 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)