Finance Act 2009 · 2009 c. 10View on legislation.gov.uk
Part 1: Charges, rates, allowances, etc
For the tax year 2009-10 the amount specified in section 10(5) of ITA 2007 (basic rate limit) is replaced with "£37,400".
Accordingly, section 21 of that Act (indexation of limits), so far as relating to the basic rate limit, does not apply for that tax year.
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.
