{
  "url": "https://openlegislation.uk/income-tax-indexation-no-2-order-2007/article-2",
  "json_url": "https://openlegislation.uk/income-tax-indexation-no-2-order-2007/article-2.json",
  "legislation": "uksi/2007/3481",
  "legislation_title": "The Income Tax (Indexation) (No. 2) Order 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-indexation-no-2-order-2007",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Indexed amounts for the tax year 2008-09",
  "text": "(1) The amounts specified in the provisions listed in subsection (1) of section 57 (indexation of allowances) are replaced for the tax year 2008-09 with the amounts specified in paragraphs (2) to (9) below.\n(2) The amount specified in section 35 (personal allowance for those aged under 65) is £5,435.\n(3) The amount specified in section 36(1) (personal allowance for those aged 65 to 74) is £7,850.\n(4) The amount specified in section 37(1) (personal allowance for those aged 75 and over) is £8,000.\n(5) The amount specified in section 38(1) (blind person’s allowance) is £1,800.\n(6) The amount specified in section 43 (tax reductions for married couples and civil partners: the minimum amount) is £2,540.\n(7) The amounts specified in section 45 (marriages before 5 December 2005) are—\n(a) in subsection (3)(a) (married couple’s allowance: one spouse aged 75 or over) £6,625, and\n(b) in subsection (3)(b) (married couple’s allowance: one spouse aged less than 75 and born before 6 April 1935) £6,535.\n(8) The amounts specified in section 46 (marriages and civil partnerships on or after 5 December 2005) are—\n(a) in subsection (3)(a) (married couple’s allowance: one spouse or civil partner aged 75 or over) £6,625, and\n(b) in subsection (3)(b) (married couple’s allowance: one spouse or civil partner aged less than 75 and born before 6 April 1935) £6,535.\n(9) The amount specified in each of sections 36(2), 37(2), 45(4) and 46(4) (adjusted net income limit) is £21,800.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3481/article/2",
    "retrieved_at": "2026-10-29T03:39:36.477655+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}