(1)The claimant shall be entitled to a deduction from his total income of [F2£3,005,].
(2)If the claimant F3. . . is at any time within the year of assessment of the age of 65 or upwards, he shall be entitled to a deduction from his total income of [F2£3,670] (instead of the deduction provided for by subsection (1) above).
(3)If the claimant F3. . . is at any time within the year of assessment of the age of [F475] or upwards, he shall be entitled to a deduction from his total income of [F2£3,820] (instead of the deduction provided for by subsection (1) or (2) above).
(4)For the purposes of subsections (2) and (3) above a person who would have been of or over a specified age within the year of assessment if he had not died in the course of it shall be treated as having been of that age within that year.
(5)In relation to a claimant whose total income for the year of assessment exceeds [F2£12,300], subsections (2) and (3) above shall apply as if the amounts specified in them were reduced by [F4one half] of the excess (but not so as to reduce those amounts below that specified in subsection (1) above).]]
Textual Amendments
F1Ss. 257-257F substituted for s. 257 (1990-91 and subsequent years) by Finance Act 1988 (c. 39), s. 33
F2S.I. 1990 No.677, arts.2(1)(3) (in Part III Vol.5)for 1990-91.
F3Words in s. 257(2)(3) repealed (with effect as mentioned in s. 134(2) of the repealing Act) by Finance Act 1996 (c. 8), Sch. 20 para. 13, Sch. 41 Pt. 5(10), Note
F41989 s.33 for 1990-91and subsequent years.
Modifications etc. (not altering text)
C1S. 257 amended (1991-92) by S.I. 1991/732, art. 2(3)
S. 257 amended (1992-93) by S.I. 1992/622, art. 2(3)
S. 257 amounts specified (1993-94) by 1993 c. 34, s. 52 (in place of S.I. 1993/755, art. 2(3))
S. 257 amounts specified (1994-95) by 1994 c. 9, s. 76 (in place of S.I. 1993/2948, art. 2(3))
S. 257(1)(5) amended (1995-96) by S.I. 1994/3012, art. 2(3)(a)(d)
S. 257(2)(3) amended (1995-96) by 1995 c. 4, s. 36 (in place of S.I. 1994/3012, art. 2(3)(b)(c))
S. 257(5) amended (1996-97) by S.I. 1995/3031, art. 2(3)(d)
S. 257(1)(2)(3) amended (1996-97) by 1996 c. 8, s. 74(2) (in place of S.I. 1995/3031, art. 2(3)(a)-(c))
S. 257(5) amended (1997-98) by S.I. 1996/2952, art. 2(3)(d)
S. 257(1)(2)(3) amended (1997-98) by 1997 c. 16, s. 55(2) (in place of S.I. 1996/2952, art. 2(3)(a)-(c))
S. 257 amended (1998-99) by S.I. 1998/755, art. 2(3)
S. 257(1) amended (1999-00) by S.I. 1998/2704, art. 2
S. 257(5) amended (1999-00) by S.I. 1999/597, art. 2(3)(c)
S. 257(2)(3) amended (1999-00) by 1999 c. 16, s. 24(1) (in place of S.I. 1999/597, art. 2(3)(a)(b))
S. 257(1) amended (2000-01) by S.I. 1999/3038, art. 2
S. 257(2)(3)(5) amended (2000-01) by S.I. 2000/806, art. 2(3)
S. 257 amended (2001-02) by S.I. 2000/2996, art. 2(2)
S. 257 amended (2002-03) by S.I. 2001/3773, art. 2(2)
S. 257(1) amended (2003-04) by 2002 c. 23, s. 28(1)
S. 257(2)(3) amended (2003-04) by 2002 c. 23, s. 29(1)
S. 257(5) amended (2003-04) by S.I. 2002/2930, art. 2(2)
S. 257(1)(5) amended (2004-05) by S.I. 2003/3215, art. 2(2)(a)(d)
S. 257(2)(3) amended (2004-05) by 2004 c. 12, s. 24(1) (in place of S.I. 2003/3215, art. 2(2)(b)(c))
S. 257(1)(5) amended (2005-06) by S.I. 2004/3161, art. 2(2)(a)(d)
S. 257(2)(3) amended (2005-06) by 2005 c. 7, s. 9(1) (in place of S.I. 2004/3161, art. 2(2)(b)(c))
S. 257(1)(2)(3)(5) amended (2006-07) by S.I. 2005/3327, art. 2(2)
S. 257(1)(2)(3)(5) amended (2007-08) by S.I. 2006/3241, art. 2(2)
S. 257(5) amended (2008-09) by S.I. 2008/673, art. 2(3)(d)
S. 257(1)(2)(3) amended (2008-09) by 2008 c. 9, ss. 2(1)(b), 3(1) (in place of S.I. 2008/673, art. 2(3)(a)-(c))
S. 257(2)(3)(5) amended (2009-10) by S.I. 2008/3024, art. 2(b)(ii)-(iv)
S. 257(1) amended (2009-10) by 2009 c. 10, s. 3(1)(b) (in place of S.I. 2008/3024, art. 2(b)(i))
C2S. 257(5) modified (6.4.2006) by Finance Act 2004 (c. 12), ss. 192(5), 284(1) (with Sch. 36)