Article 4 Indexed amounts for the tax year 2009-10

For the tax year 2009-10—

(a)

the amount specified in section 35 (personal allowance for those aged under 65)^f1 is replaced with “£6,345”;

(b)

the amount specified in section 36(1) (personal allowance for those aged 65 to 74)^f2 is replaced with “£9,490”;

(c)

the amount specified in section 37(1) (personal allowance for those aged 75 and over)^f3 is replaced with “£9,640”;

(d)

the amount specified in section 38(1) (blind person’s allowance)^f4 is replaced with “£1,890”;

(e)

the amount specified in section 43 (tax reductions for married couples and civil partners: the minimum amount)^f5 is replaced with “£2,670”;

(f)

in section 45(3) (marriages before 5th December 2005)—

(i)

the amount specified in subsection (3)(a) (married couple’s allowance: one spouse aged 75 or over)^f6 is replaced with “£6,965”, and

(ii)

the amount specified in subsection (3)(b) (married couple’s allowance: one spouse aged less than 75 and born before 6th April 1935)^f7 is replaced with “£6,865”;

(g)

in section 46 (marriages and civil partnerships on or after 5th December 2005)—

(i)

the amount specified in subsection (3)(a) (married couple’s allowance: one spouse or civil partner aged 75 or over)^f8 is replaced with “£6,965”, and

(ii)

the amount specified in subsection (3)(b) (married couple’s allowance: one spouse or civil partner aged less than 75 and born before 6th April 1935)^f9 is replaced with “£6,865”; and

(h)

the amount specified in each of sections 36(2), 37(2), 45(4) and 46(4) (adjusted net income limit)^f10 is replaced with “£22,900”.

Annotations

Footnotes

f1: Section 35 was last amended by section 2(1)(a) of FA 2008.
f2: Section 36(1) was last amended by section 3(1)(a) of FA 2008.
f3: Section 37(1) was last amended by section 3(1)(b) of FA 2008.
f4: Section 38(1) was last amended by article 2(5) of S.I. 2007/3481.
f5: Section 43 was amended by article 2(6) of S.I. 2007/3481.
f6: Section 45(3)(a) was amended by article 2(7)(a) of S.I. 2007/3481.
f7: Section 45(3)(b) was amended by article 2(7)(b) of S.I. 2007/3481.
f8: Section 46 (3)(a) was amended by article 2(8)(a) of S.I. 2007/3481.
f9: Section 46(3)(b) was amended by article 2(8)(b) of S.I. 2007/3481.
f10: All the provisions referred to in this paragraph were amended by article 2(9) of S.I. 2007/3481.