# The Income Tax (Indexation) (No. 4) Order 2008

S.I. 2008/3024 · made 24 November 2008

This Order replaces the amounts specified in sections 256B, 257, 257A, 257AB and 265 of the Income and Corporation Taxes Act 1988 (“the Act”) in accordance with section 257C(1) of the Act.

Made under: Income and Corporation Taxes Act 1988

PDFs: Printed copy https://openlegislation.uk/income-tax-indexation-no-4-order-2008/pdf/uksi_20083024_en.pdf; Explanatory Memorandum https://openlegislation.uk/income-tax-indexation-no-4-order-2008/pdf/uksiem_20083024_en.pdf

## Introductory text

Income Tax
Made 24th November 2008
Laid before the House of Commons 24th November 2008
Coming into force 6th April 2009
The Treasury make the following Order in compliance with the duty imposed on them by sections 257C(3) and 265(1A) of the Income and Corporation Taxes Act 1988.

## 1 Citation, commencement and interpretation

(1) This Order may be cited as the Income Tax (Indexation) (No. 4) Order 2008 and shall come into force on the 6th April 2009.
(2) In this Order references to sections, without more, are references to sections of the Income and Corporation Taxes Act 1988.

## 2 Indexation of personal allowance and married couple’s allowance for the tax year 2009-10

For the tax year 2009-10 the amounts specified in the provisions mentioned in section 257C(1) (indexation of allowances) are replaced as follows—
(a) the amount specified in section 256B (the minimum amount) is replaced with “£2,670”;
(b) in section 257 (personal allowance)—
(i) the amount specified in subsection (1) (personal allowance for those aged under 65) is replaced with “£6,345”,
(ii) the amount specified in subsection (2) (personal allowance for those aged 65 to 74) is replaced with “£9,490”,
(iii) the amount specified in subsection (3) (personal allowance for those aged 75 and over) is replaced with “£9,640”, and
(iv) the amount specified in subsection (5) (adjusted net income limit) is replaced with “£22,900”;
(c) in section 257A (married couple’s allowance: marriages before 5th December 2005)—
(i) the amount specified in subsection (2) (married couple’s allowance: one spouse aged less than 75 and born before 6th April 1935) is replaced with “£6,865”,
(ii) the amount specified in subsection (3) (married couple’s allowance: one spouse aged 75 or over) is replaced with “£6,965”, and
(iii) the amount specified in subsection (5) (adjusted net income limit) is replaced with “£22,900”;
(d) in section 257AB (marriages and civil partnerships on or after 5th December 2005)—
(i) the amount specified in subsection (2)(a) (married couple’s allowance: one spouse or civil partner aged 75 or over) is replaced with “£6,965”,
(ii) the amount specified in subsection (2)(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
(iii) the amount specified in subsection (4) (adjusted net income limit) is replaced with “£22,900”.

## 3 Indexation of blind person’s allowance for the tax year 2009-10

For the tax year 2009-10 the amount specified in section 265(1) (blind person’s allowance) is replaced with “£1,890”.

## Signature

Steve McCabe
Frank Roy
Two of the Lords Commissioners of Her Majesty’s Treasury
24th November 2008

## Explanatory note

(This note is not part of the Order)
This Order replaces the amounts specified in sections 256B, 257, 257A, 257AB and 265 of the Income and Corporation Taxes Act 1988 (“the Act”) in accordance with section 257C(1) of the Act.
This Order applies to individuals who are not resident in the United Kingdom and who also satisfy the other conditions of section 278(2) of the Act. The allowances, the minimum amount and the adjusted net income limit for 2009-10 which apply to individuals who are resident in the United Kingdom in the tax year 2009-10 are specified in the Income Tax (Indexation) (No. 3) Order 2008 (S.I. 2008 No. 3023).
A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

---
Source: https://www.legislation.gov.uk/uksi/2008/3024 (the official version)
Page: https://openlegislation.uk/income-tax-indexation-no-4-order-2008
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.