2
1
The amounts which, unless Parliament otherwise determines, will be treated by virtue of sections 1(4)2, 257C(1) and 265(1A) of the Income and Corporation Taxes Act 1988 as specified for the year 2000–01 in sections 1(2)3, 257(2), (3) and (5), 257A4 and 2655 of that Act are set out in paragraphs (2) to (5).
2
In section 1(2) of the said Act (the charge to income tax)—
a
in paragraph (aa) (starting rate limit)—£1,520;
b
in paragraph (b) (basic rate limit)—£28,400.
3
In section 257 of the said Act (personal allowance)—
a
in subsection (2) (personal allowance—age 65 to 74)—£5,790;
b
in subsection (3) (personal allowance—age 75 and over)—£6,050;
c
in subsection (5) (income limit for age-related allowances)—£17,000.
4
In section 257A of the said Act (married couple’s allowance)—
a
in subsection (2) (married couple’s allowance—age 65 to 74 and born before 6th April 1935)—£5,185;
b
in subsection (3) (married couple’s allowance—age 75 and over)—£5,255;
c
in subsection (5) (income limit for age-related allowances)—£17,000;
d
in subsection (5A) (minimum married couple’s allowance)—£2,000.
5
In section 265(1) of the said Act (blind person’s allowance)—£1,400.