24Personal allowances for those aged 65 or moreU.K.
(1)For the year 2004-05—
(a)the amount specified in section 257(2) of the Taxes Act 1988 (claimant aged 65 or more) shall be £6,830; and
(b)the amount specified in section 257(3) of that Act (claimant aged 75 or more) shall be £6,950.
(2)Accordingly, section 257C(1) of that Act (indexation), so far as it relates to the amounts so specified, does not apply for that year.