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Finance Act 2004

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Version Superseded: 06/04/2007

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Point in time view as at 31/10/2006. This version of this provision has been superseded. Help about Status

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There are currently no known outstanding effects for the Finance Act 2004, Section 24. Help about Changes to Legislation

24Personal allowances for those aged 65 or moreU.K.

(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.

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