Part TABLE 1 MEN (EXCLUDING SURVIVING SPOUSE MEMBERS) WHO ARE UNDER PENSIONABLE AGE
Original text. Later amendments are not shown.
| Age attained in relevant tax year | Factor A | Factor B1 | Factor B2 | Factor C1 | Factor C2 |
| 16 | 4.98 | 3.49 | 3.92 | 4.32 | 4.85 |
| 17 | 5.08 | 3.57 | 4.00 | 4.42 | 4.95 |
| 18 | 5.18 | 3.65 | 4.08 | 4.52 | 5.05 |
| 19 | 5.29 | 3.73 | 4.17 | 4.62 | 5.15 |
| 20 | 5.40 | 3.82 | 4.25 | 4.73 | 5.26 |
| 21 | 5.51 | 3.91 | 4.34 | 4.83 | 5.37 |
| 22 | 5.62 | 4.00 | 4.43 | 4.94 | 5.48 |
| 23 | 5.73 | 4.09 | 4.52 | 5.06 | 5.59 |
| 24 | 5.85 | 4.18 | 4.61 | 5.17 | 5.70 |
| 25 | 5.97 | 4.28 | 4.70 | 5.29 | 5.82 |
| 26 | 6.09 | 4.37 | 4.80 | 5.41 | 5.93 |
| 27 | 6.21 | 4.47 | 4.90 | 5.53 | 6.06 |
| 28 | 6.34 | 4.58 | 4.99 | 5.66 | 6.18 |
| 29 | 6.47 | 4.68 | 5.10 | 5.79 | 6.30 |
| 30 | 6.60 | 4.79 | 5.20 | 5.93 | 6.44 |
| 31 | 6.74 | 4.90 | 5.31 | 6.06 | 6.57 |
| 32 | 6.88 | 5.02 | 5.42 | 6.20 | 6.71 |
| 33 | 7.03 | 5.13 | 5.53 | 6.35 | 6.85 |
| 34 | 7.18 | 5.25 | 5.65 | 6.50 | 6.99 |
| 35 | 7.33 | 5.38 | 5.77 | 6.66 | 7.14 |
| 36 | 7.49 | 5.51 | 5.89 | 6.82 | 7.30 |
| 37 | 7.64 | 5.64 | 6.02 | 6.98 | 7.45 |
| 38 | 7.81 | 5.77 | 6.15 | 7.14 | 7.61 |
| 39 | 7.97 | 5.90 | 6.27 | 7.31 | 7.77 |
| 40 | 8.14 | 6.04 | 6.40 | 7.48 | 7.93 |
| 41 | 8.31 | 6.19 | 6.54 | 7.66 | 8.10 |
| 42 | 8.49 | 6.34 | 6.68 | 7.85 | 8.28 |
| 43 | 8.68 | 6.49 | 6.83 | 8.04 | 8.46 |
| 44 | 8.87 | 6.65 | 6.98 | 8.24 | 8.64 |
| 45 | 9.07 | 6.81 | 7.13 | 8.44 | 8.83 |
| 46 | 9.27 | 6.98 | 7.29 | 8.65 | 9.03 |
| 47 | 9.47 | 7.14 | 7.44 | 8.86 | 9.23 |
| 48 | 9.67 | 7.31 | 7.60 | 9.06 | 9.42 |
| 49 | 9.88 | 7.49 | 7.76 | 9.28 | 9.62 |
| 50 | 10.09 | 7.67 | 7.93 | 9.50 | 9.83 |
| 51 | 10.31 | 7.85 | 8.10 | 9.73 | 10.04 |
| 52 | 10.53 | 8.04 | 8.28 | 9.97 | 10.26 |
| 53 | 10.87 | 8.31 | 8.53 | 10.31 | 10.59 |
| 54 | 11.23 | 8.59 | 8.80 | 10.67 | 10.93 |
| 55 | 11.60 | 8.88 | 9.08 | 11.05 | 11.30 |
| 56 | 11.98 | 9.18 | 9.36 | 11.44 | 11.67 |
| 57 | 12.39 | 9.50 | 9.67 | 11.86 | 12.06 |
| 58 | 12.79 | 9.82 | 9.96 | 12.27 | 12.45 |
| 59 | 13.41 | 10.16 | 10.29 | 12.71 | 12.87 |
| 60 | 14.07 | 10.52 | 10.62 | 13.18 | 13.31 |
| 61 | 14.75 | 10.89 | 10.97 | 13.66 | 13.76 |
| 62 | 15.47 | 11.29 | 11.34 | 14.17 | 14.24 |
| 63 | 16.24 | 11.71 | 11.74 | 14.72 | 14.76 |
| 64 | 17.05 | 12.16 | 12.16 | 15.31 | 15.31 |