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2.—(1) In each of the provisions specified in paragraph (2) below (which specify the personal allowances to be applied in respect of children and young persons when calculating applicable amounts)–
(a)in column (2) of the table, in entry (a), for the sum “£20.20 ” there shall be substituted the sum “£24.90”;
(b)for columns (1) and (2) of the table there shall be substituted the following columns–
“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; | (a)£25.90 |
(b)beginning on the first Monday in September following that person’s sixteenth birthday and ending on the day preceding that person’s nineteenth birthday. | (b)£30.95.”. |
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