{
  "url": "https://openlegislation.uk/income-tax-indexation-no-3-order-2008/article-4",
  "json_url": "https://openlegislation.uk/income-tax-indexation-no-3-order-2008/article-4.json",
  "legislation": "uksi/2008/3023",
  "legislation_title": "The Income Tax (Indexation) (No. 3) Order 2008",
  "legislation_url": "https://openlegislation.uk/income-tax-indexation-no-3-order-2008",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Indexed amounts for the tax year 2009-10",
  "text": "For the tax year 2009-10—\n(a) the amount specified in section 35 (personal allowance for those aged under 65) is replaced with “£6,345”;\n(b) the amount specified in section 36(1) (personal allowance for those aged 65 to 74) is replaced with “£9,490”;\n(c) the amount specified in section 37(1) (personal allowance for those aged 75 and over) is replaced with “£9,640”;\n(d) the amount specified in section 38(1) (blind person’s allowance) is replaced with “£1,890”;\n(e) the amount specified in section 43 (tax reductions for married couples and civil partners: the minimum amount) is replaced with “£2,670”;\n(f) in section 45(3) (marriages before 5th December 2005)—\n(i) the amount specified in subsection (3)(a) (married couple’s allowance: one spouse aged 75 or over) is replaced with “£6,965”, and\n(ii) the amount specified in subsection (3)(b) (married couple’s allowance: one spouse aged less than 75 and born before 6th April 1935) is replaced with “£6,865”;\n(g) in section 46 (marriages and civil partnerships on or after 5th December 2005)—\n(i) the amount specified in subsection (3)(a) (married couple’s allowance: one spouse or civil partner aged 75 or over) is replaced with “£6,965”, and\n(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) is replaced with “£6,865”; and\n(h) the amount specified in each of sections 36(2), 37(2), 45(4) and 46(4) (adjusted net income limit) is replaced with “£22,900”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 35 was last amended by section 2(1)(a) of FA 2008."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 36(1) was last amended by section 3(1)(a) of FA 2008."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 37(1) was last amended by section 3(1)(b) of FA 2008."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Section 38(1) was last amended by article 2(5) of S.I. 2007/3481."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Section 43 was amended by article 2(6) of S.I. 2007/3481."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Section 45(3)(a) was amended by article 2(7)(a) of S.I. 2007/3481."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Section 45(3)(b) was amended by article 2(7)(b) of S.I. 2007/3481."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "Section 46 (3)(a) was amended by article 2(8)(a) of S.I. 2007/3481."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "Section 46(3)(b) was amended by article 2(8)(b) of S.I. 2007/3481."
    },
    {
      "type": "footnote",
      "label": "f10",
      "text": "All the provisions referred to in this paragraph were amended by article 2(9) of S.I. 2007/3481."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/3023/article/4",
    "retrieved_at": "2026-10-29T03:21:35.852791+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."
}