xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

13.  In the table at paragraph 2 of schedule 1 (applicable amount: personal allowances) M1

(a)omit sub-paragraphs (1)(a), (2)(a) and (3) in column 1, and the amounts specified in column 2 in respect of these sub-paragraphs,

(b)for sub-paragraph (1)(b) substitute “ who has attained the qualifying age for state pension credit ”,

(c)for sub-paragraph (2)(b) substitute “ where one or both members have attained the qualifying age for state pension credit ”,

(d)in sub-paragraph (4), for “is aged 65 or over” substitute “ has attained the qualifying age for state pension credit ”.

Commencement Information

I1Reg. 13 in force at 1.2.2021, see reg. 1

Marginal Citations

M1The only relevant amending instrument is S.S.I. 2019/29.