2 ▁April ▁ 2 0 0 9 , ▁the ▁then ▁Chan cell or ▁Al ist air ▁Dar ling ▁announced ▁in ▁the ▁ 2 0 0 9 ▁Bud get ▁statement ▁that ▁starting ▁in ▁April ▁ 2 0 1 0 , ▁those ▁with ▁annual ▁in comes ▁over ▁£ 1 0 0 , 0 0 0 ▁would ▁see ▁their ▁Personal ▁allow ance ▁reduced ▁by ▁£ 1 ▁for ▁every ▁£ 2 ▁earned ▁over ▁£ 1 0 0 , 0 0 0 , ▁until ▁the ▁Personal ▁allow ance ▁was ▁reduced ▁to ▁zero , ▁which ▁( in ▁ 2 0 1 0 - 1 1 ) ▁would ▁occur ▁at ▁an ▁income ▁of ▁£ 1 1 2 , 9 5 0 . ▁This ▁had ▁the ▁effect ▁of ▁creating ▁an ▁anom alous ▁effective ▁ 6 0 % ▁marg inal ▁tax ▁rate ▁in ▁the ▁income ▁band ▁between ▁£ 1 0 0 , 0 0 0 ▁and ▁£ 1 1 2 , 9 5 0 , ▁with ▁the ▁marg inal ▁tax ▁rate ▁returning ▁to ▁ 4 0 % ▁above ▁£ 1 1 2 , 9 5 0 . ▁As ▁the ▁Personal ▁allow ance ▁has ▁grown ▁over ▁the ▁years , ▁this ▁has ▁resulted ▁in ▁a ▁corresponding ▁increase ▁in ▁the ▁size ▁of ▁the ▁effective ▁marg inal ▁ 6 0 % ▁tax ▁band . ▁As ▁of ▁ 2 0 1 9 - 2 0 , ▁the ▁effective ▁ 6 0 % ▁marg inal ▁tax ▁rate ▁now ▁ar ises ▁for ▁in comes ▁between ▁£ 1 0 0 , 0 0 0 ▁and ▁£ 1 2 5 ,