# Finance Act 1996, Paragraph 13


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.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-20/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.