Section 3 | Personal allowances for those aged 65 and over

(1)For the tax year 2008-09—

(a)the amount specified in section 36(1) of ITA 2007 ... (personal allowance for those aged 65 to 74) is replaced with “ £9,030 ”, and^F1

(b)the amount specified in section 37(1) of ITA 2007 ... (personal allowance for those aged 75 and over) is replaced with “ £9,180 ”.^F1

(2)Accordingly—

(a)section 57 of ITA 2007, so far as relating to the amounts specified in sections 36(1) and 37(1) of that Act, ...^F2

(b)Repealed^F2

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