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Paragraph 13

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 257 of the Taxes Act 1988 (personal allowance)—

(a)

in subsection (2) (claimant entitled to deduction if he proves that he is 65 or over), and

(b)

in subsection (3) (claimant entitled to deduction if he proves that he is 75 or over),

the words “proves that he” shall cease to have effect.