Part TABLE 1 MEN (EXCLUDING SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS) WHO ARE UNDER PENSIONABLE AGE

Age attained in relevant tax year	Factor A	Factor B1	Factor B2	Factor C1	Factor C2
16	5.03	3.53	3.97	4.34	4.87
17	5.14	3.62	4.06	4.45	4.98
18	5.26	3.71	4.15	4.56	5.09
19	5.38	3.81	4.25	4.67	5.21
20	5.50	3.90	4.34	4.79	5.33
21	5.63	4.01	4.44	4.91	5.45
22	5.75	4.11	4.55	5.04	5.58
23	5.88	4.21	4.65	5.16	5.70
24	6.02	4.32	4.76	5.30	5.83
25	6.16	4.43	4.87	5.43	5.97
26	6.30	4.55	4.99	5.57	6.11
27	6.44	4.67	5.10	5.71	6.25
28	6.59	4.79	5.22	5.86	6.39
29	6.75	4.91	5.35	6.01	6.54
30	6.90	5.04	5.47	6.17	6.69
31	7.07	5.18	5.61	6.33	6.85
32	7.23	5.31	5.74	6.49	7.01
33	7.41	5.45	5.88	6.66	7.18
34	7.58	5.60	6.02	6.84	7.35
35	7.77	5.75	6.17	7.03	7.53
36	8.03	5.96	6.38	7.28	7.79
37	8.30	6.17	6.59	7.54	8.04
38	8.57	6.39	6.81	7.80	8.31
39	8.84	6.61	7.02	8.07	8.57
40	9.11	6.84	7.24	8.34	8.84
41	9.39	7.06	7.46	8.62	9.11
42	9.67	7.29	7.69	8.89	9.38
43	9.95	7.52	7.91	9.18	9.65
44	10.24	7.76	8.14	9.47	9.93
45	10.53	8.00	8.38	9.76	10.22
46	10.82	8.24	8.61	10.06	10.50
47	11.12	8.49	8.85	10.36	10.79
48	11.48	8.74	9.08	10.72	11.14
49	11.85	8.99	9.32	11.09	11.50
50	12.22	9.24	9.56	11.46	11.86
51	12.66	9.54	9.85	11.90	12.28
52	13.10	9.84	10.13	12.34	12.70
53	13.53	10.14	10.41	12.78	13.12
54	13.97	10.43	10.68	13.22	13.54
55	14.40	10.72	10.95	13.66	13.96
56	14.82	11.00	11.21	14.09	14.37
57	15.24	11.27	11.47	14.52	14.77
58	15.64	11.54	11.71	14.95	15.17
59	16.04	11.80	11.94	15.37	15.55
60	16.44	12.05	12.17	15.78	15.93
61	16.82	12.29	12.38	16.19	16.31
62	17.20	12.53	12.59	16.59	16.67
63	17.56	12.75	12.78	16.98	17.02
64	18.15	12.97	12.97	17.37	17.37