Personal allowances
3.—(1) The amounts specified in column (2) below in respect of each person specified in column (1) are, for the relevant period specified in column (1), be the amounts specified for the purposes of paragraphs 1(1)(b) and 2(2)(c) of Schedule 6—
Column (1) Child or Young person | Column (2) Amount |
|---|---|
| Person in respect of the period— | |
(a) beginning on that person’s date of birth and ending on the day preceding the first Monday in September following that person’s sixteenth birthday; | £65.62; |
(b) beginning on the first Monday in September following that person’s sixteenth birthday and ending on the day preceding that person’s twentieth birthday. | £65.62. |
(2) In column (1) of the table in sub-paragraph (1), “the first Monday in September” (“y dydd Llun cyntaf ym Medi”) means the Monday which first occurs in the month of September in any year.