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

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Source: https://www.legislation.gov.uk/uksi/2008/3024/article/2 (the official version)
Page: https://openlegislation.uk/income-tax-indexation-no-4-order-2008/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.