Finance Act 2013 · 2013 c. 29View on legislation.gov.uk
Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 1: Charges, rates etc
For the tax year 2013-14 the amount specified in section 35(1) of ITA 2007 (personal allowance for those born after 5 April 1948) is replaced with ." £9,440 "
Accordingly section 57 of that Act (indexation of allowances), so far as relating to the amount specified in section 35(1) of that Act, does not apply for that tax year.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
