SCHEDULE 1SApplicable amount

PART 1SPersonal allowances

3.  The amount specified in column (2) below in respect of each person specified in column (1) is, for the relevant period specified in column (1), the amount specified for the purposes of regulation 20(b) (applicable amount)—S

Column (1)Column (2)
Child or young personAmount
A 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;

[F1£104.05]

(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.

[F1£104.05]