Motion made, and Question,
That income tax for the year 1976–77 shall be charged at the basic rate of 35 per cent. and—
except that, in the case of an individual who shows that at any time within that year, his age or that of his wife living with him was sixty-five years or more, income tax at the additional rate of 10 per cent. shall not be charged in respect of the first £500 of the excess mentioned in paragraph (b) above.