Regulation 13 I1

Scotland

In the table at paragraph 2 of schedule 1 (applicable amount: personal allowances) M1—

(a)

omit sub-paragraphs (1)(a), (2)(a) and (3) in column 1, and the amounts specified in column 2 in respect of these sub-paragraphs,

(b)

for sub-paragraph (1)(b) substitute “ who has attained the qualifying age for state pension credit ”,

(c)

for sub-paragraph (2)(b) substitute “ where one or both members have attained the qualifying age for state pension credit ”,

(d)

in sub-paragraph (4), for “is aged 65 or over” substitute “ has attained the qualifying age for state pension credit ”.

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