# The Income Tax (Indexation) Order 2008, Article 2: Indexation of personal allowance and married couple’s allowance for the year 2008-09


(1) The amounts specified in the sections mentioned in subsection (1) of section 257C (indexation of allowances) are replaced for the year 2008-09 with the amounts specified in paragraphs (2) to (5) below.
(2) The amount specified in section 256B (the minimum amount) is £2,540.
(3) The amounts specified in section 257 (personal allowance) are—
(a) in subsection (1) (personal allowance for those aged under 65) £5,435;
(b) in subsection (2) (personal allowance for those aged 65 to 74) £7,850;
(c) in subsection (3) (personal allowance for those aged 75 and over) £8,000;
(d) in subsection (5) (adjusted net income limit) £21,800.
(4) The amounts specified in section 257A (married couple’s allowance: marriages before 5 December 2005) are—
(a) in subsection (2) (married couple’s allowance: one spouse aged less than 75 and born before 6th April 1935) £6,535;
(b) in subsection (3) (married couple’s allowance: one spouse aged 75 or over) £6,625;
(c) in subsection (5) (adjusted net income limit) £21,800.
(5) The amounts specified in section 257AB (marriages and civil partnerships on or after 5 December 2005) are—
(a) in subsection (2)(a) (married couple’s allowance: one spouse or civil partner aged 75 or over) £6,625;
(b) in subsection (2)(b) (married couple’s allowance: one spouse or civil partner aged less than 75 and born before 6th April 1935) £6,535;
(c) in subsection (4) (adjusted net income limit) £21,800.

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Source: https://www.legislation.gov.uk/uksi/2008/673/article/2 (the official version)
Page: https://openlegislation.uk/income-tax-indexation-order-2008/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.