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Income and Corporation Taxes Act 1988
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626Modification of section 619 in relation to persons over 50
In the case of an individual whose age at the beginning of a year of assessment is within a range specified in the first column of the Table set out below, section 619(2) shall have effect for that year with the substitution for the reference to 17½ per cent. of a reference to the relevant percentage specified in the second column of the Table.
TABLE
| Age range | Percentage |
|---|---|
| 51 to 55 | 20 |
| 56 to 60 | 22½ |
| 61 or more | 27½ |
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