Article 2 Indexation of allowances for the tax year 2020-21

For the tax year 2020-21—

(a)

the amount specified in section 38(1)^f1 (blind person’s allowance) is replaced with “£2,500”;

(b)

the amount specified in section 43^f2 (tax reductions for married couples and civil partners: the minimum amount) is replaced with “£3,510”;

(c)

the amount specified in section 45(3)(a)^f3 (married couple’s allowance: marriages before 5 December 2005) is replaced with “£9,075”;

(d)

the amount specified in section 46(3)(a)^f4 (married couple’s allowance: marriages and civil partnerships on or after 5 December 2005) is replaced with “£9,075”;

(e)

the amount specified in sections 45(4) and 46(4)^f5 (married couple’s allowance: adjusted net income limit) is replaced with “£30,200”.

Annotations

Footnotes

f1: The amount specified in section 38(1) was last substituted by S.I. 2018/1150.
f2: The amount specified in section 43 was last substituted by of S.I. 2018/1150.
f3: Section 45(3) was amended by Part 10 of Schedule 1 to the SLRA 2013. The amount specified in section 45(3)(a) was last substituted by S.I. 2018/1150.
f4: Section 46(3) was amended by Part 10 of Schedule 1 to SLRA 2013. The amount specified in section 46(3)(a) was last substituted by S.I. 2018/1150.
f5: Section 45(4) was amended by section 2(6) of FA 2014 with effect for the tax year 2015-16 and subsequent tax years, and by section 5(6) of FA 2015 with effect for the tax year 2016-17 and subsequent tax years. Section 46(4) was amended by section 2(7) of FA 2014 with effect for the tax year 2015-16 and subsequent tax years, and by section 5(7) of FA 2015 with effect for the tax year 2016-17 and subsequent tax years. The amounts specified in sections 45(4) and 46(4) were last substituted by S.I. 2018/1150.