art 2 Indexation of allowances for the tax year 2022-23
For the tax year 2022-23— (a) the amount specified in section 38(1) (blind person’s allowance) is replaced with “£2,600” ; (b) the amount specified in section 43 (tax reductions for married couples and civil partners: persons born before 6 April 1935: meaning of “the minimum amount”) is replaced with “£3,640” ; (c) the amount specified in section 45(3)(a) (married couple’s allowance: marriages before 5 December 2005) is replaced with “£9,415” ; (d) the amount specified in section 46(3)(a) (married couple’s allowance: marriages and civil partnerships on or after 5 December 2005) is replaced with “£9,415” ; and (e) the amounts specified in sections 45(4) and 46(4) (married couple’s allowance: adjusted net income limit) are replaced with “£31,400” .