Introduction Details of the Section
2.Subsection (1) sets the amount of the personal allowance for those born after 5 April 1948 in section 35(1) of the Income Tax Act 2007 (£8,105) with £9,440 for 2013-14.
3.Subsection (2) disapplies the indexation provisions for the personal allowance, at section 57 of the Income Tax Act 2007, for those born after 5 April 1948 for 2013-14.