Orders of the Day — 19. Income Tax (Personal Allowances for Those Aged 65 or More)

– in the House of Commons at 9:40 pm on 15th March 1999.

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(1) For the year 1999–00 the amounts specified in subsections (2) and (3) of section 257 of the Income and Corporation Taxes Act 1988 shall be taken to be £5,720 and £5,980, respectively.

(2) Accordingly, section 257C(1) of that Act, so far as it relates to the amounts so specified, shall not apply for the year 1999–00.

(3) Nothing in paragraph (1) of this Resolution above shall require any change to be made in the amounts deductible or repayable under section 203 of that Act before 18th May 1999.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.