Section 3 Personal allowance for 2009-10 for those aged under 65

(1)

For the tax year 2009-10 the amount specified in—

(a)

section 35 of ITA 2007, F1...

(b)

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

(personal allowance for those aged under 65) is replaced with “£6,475”.

(2)

Accordingly—

(a)

section 57 of ITA 2007, so far as relating to the amount specified in section 35 of that Act, F2...

(b)

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

(indexation) do not apply for the tax year 2009-10.

Annotations

F1: S. 3(1)(b) omitted (with effect in accordance with Sch. 1 para. 7 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(q)
F2: S. 3(2)(b) omitted (with effect in accordance with Sch. 1 para. 7 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(q)