Article 2 Indexation of rate limits for tax year 2008-09
The amounts specified in subsections (1) and (2) of section 20 of the Income Tax Act 2007 (the starting rate limit and the basic rate limit) are replaced for the tax year 2008-09 as follows—
(a)
the starting rate limit is £2,320; and
(b)
the basic rate limit is £36,000.