SCHEDULE 3Applicable amounts

PART 1Personal allowances

2

1

The amounts specified in column (2) below in respect of each person specified in column (1) shall, for the relevant period specified in column (1), be the amounts specified for the purposes of regulation 22—

Column (1)

Column (2)

Child or young person

Amount

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

F2£68.27;

b

beginning on the first Monday in September following that persons 16th birthday and ending on the day preceding that person's F1twentieth birthday.

b

F2£68.27.

2

In column (1) of the Table above, “the first Monday in September” means the Monday which first occurs in the month of September in any year.