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Legislation
Finance Act 2009

Crossheading Income tax

  • Section 1 Charge and main rates for 2009-10
  • Section 2 Basic rate limit for 2009-10
  • Section 3 Personal allowance for 2009-10 for those aged under 65
  • Section 4 Reduction of personal allowance for those with income exceeding £100,000
  • Section 5 Abolition of personal reliefs for non-residents
  • Section 6 Additional rate, dividend additional rate, trust rates and pension tax rates
  1. Income tax
  2. Personal allowance for 2009-10 for those aged under 65

Section 3 | Personal allowance for 2009-10 for those aged under 65

From legislation.gov.uk

(1)For the tax year 2009-10 the amount specified in—

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

(b)Repealed

(personal allowance for those aged under 65) is replaced with “£6,475”.

(2)Accordingly—

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

(b)Repealed

(indexation) do not apply for the tax year 2009-10.

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