# The Income Tax (Indexation) (No. 3) Order 2008, 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) is replaced with “£6,345”;
(b) the amount specified in section 36(1) (personal allowance for those aged 65 to 74) is replaced with “£9,490”;
(c) the amount specified in section 37(1) (personal allowance for those aged 75 and over) is replaced with “£9,640”;
(d) the amount specified in section 38(1) (blind person’s allowance) is replaced with “£1,890”;
(e) the amount specified in section 43 (tax reductions for married couples and civil partners: the minimum amount) 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) 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) 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) 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) 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) is replaced with “£22,900”.

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Source: https://www.legislation.gov.uk/uksi/2008/3023/article/4 (the official version)
Page: https://openlegislation.uk/income-tax-indexation-no-3-order-2008/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

