SCHEDULE 1Applicable amount

PART 1Personal Allowances

3.

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), the amounts specified for the purposes of regulations 21(b) and 22(c)—

Column (1)

Column (2)

Child or Young Person

Amount

A person in respect of the period—

  1. (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;

£64.99

  1. (a)

    beginning on the first Monday in September following that person’s sixteenth birthday and ending on the day preceding that person’s twentieth birthday.

£64.99