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Section 2: Personal allowance for those aged under 65

Finance Act 2008 · 2008 c. 9View on legislation.gov.uk

Part 1: Charges, rates, allowances, reliefs etc

For the tax year 2008-09 the amount specified in—

section 35 of ITA 2007, ...
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(personal allowance for those aged under 65) is replaced with ." £6,035 "

Accordingly—

section 57 of ITA 2007, so far as relating to the amount specified in section 35 of that Act, ...
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(indexation) do not apply for the tax year 2008-09.

This section does not require a change to be made in the amounts deductible or repayable under PAYE regulations before 7 September 2008.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.