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2.—(1) The amounts which, unless Parliament otherwise determines, will be treated by virtue of section 257C(1) of the Income and Corporation Taxes Act 1988 as specified for the year 2002–03 in sections 257 and 257A() of that Act are set out in paragraphs (2) and (3).
(2) In section 257 of that Act (personal allowance)—
(a)in subsection (1) (personal allowance)—£4,615;
(b)in subsection (2) (personal allowance—age 65–74)—£6,100;
(c)in subsection (3) (personal allowance—age 75 and over)—£6,370;
(d)in subsection (5) (income limit for age-related allowances)—£17,900.
(3) In section 257A of that Act (married couple’s allowance)—
(a)in subsection (2) (married couple’s allowance—age 67 to 74 and born before 6th April 1935)—£5,465;
(b)in subsection (3) (married couple’s allowance—age 75 and over)—£5,535;
(c)in subsection (5) (income limit for age-related allowances)—£17,900;
(d)in subsection (5A) (minimum married couple’s allowance)—£2,110.
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