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As you will have noted from Press reports the 2008/09 Personal Allowance will become 6,035 with effect from the 6th April 2008.
Note however that the basic rate band has been reduced from 36,000 to 34,800. The effect is that higher rate taxpayers will not gain any benefit from the increase, on the other hand they will be no worse off. Quite clever really, why was this not thought of at the time of the Budget?
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