# Finance Act 2009, Section 2: Basic rate limit for 2009-10


(1) For the tax year 2009-10 the amount specified in section 10(5) of ITA 2007 (basic rate limit) is replaced with “£37,400”.
(2) Accordingly, section 21 of that Act (indexation of limits), so far as relating to the basic rate limit, does not apply for that tax year.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/section/2 (the official version)
Page: https://openlegislation.uk/finance-act-2009/section-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.