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Tax Allowance from 65th Birthday

My apologies for what may be a simple point to answer but can any body confirm the following information please.
As the income tax allowance increases to £9,940 from the age of 65, at what point does this apply? As my wife's birthday is in May at the begining of the tax year, does she receive the increase allowance from her birthday, from the start of the tax year or in the following tax year.
My thanks in advance if you can help.

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