This is the original version (as it was originally enacted).
Income tax shall be charged for the year 2004-05, and for that year—
(a)the starting rate shall be 10%;
(b)the basic rate shall be 22%;
(c)the higher rate shall be 40%.
(1)For the year 2004-05—
(a)the amount specified in section 257(2) of the Taxes Act 1988 (claimant aged 65 or more) shall be £6,830; and
(b)the amount specified in section 257(3) of that Act (claimant aged 75 or more) shall be £6,950.
(2)Accordingly, section 257C(1) of that Act (indexation), so far as it relates to the amounts so specified, does not apply for that year.
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
