Section 2 | Personal allowance for those aged under 65

(1)For the tax year 2008-09 the amount specified in—

(a)section 35 of ITA 2007, ...^F1

(b)Repealed^F1

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

(2)Accordingly—

(a)section 57 of ITA 2007, so far as relating to the amount specified in section 35 of that Act, ...^F2

(b)Repealed^F2

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

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