s 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 (b) the amount specified in section 37(1) of ITA 2007 ... (personal allowance for those aged 75 and over) is replaced with “ £9,180 ” . (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, ... (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (indexation) do not apply for the tax year 2008-09.