
1 
This Order may be cited as the Income Tax (Indexation) (No. 2) Order 2000.
2 

(1) The amounts which, unless Parliament otherwise determines, will be treated by virtue of section 257C(1) of the Income and Corporation Taxes Act 1988 as specified for the year 2001–02 in sections 257 and 257A of that Act are set out in paragraphs (2) and (3).
(2) In section 257 of the said Act (personal allowance)—
(a) in subsection (1) (personal allowance)—£4,535;
(b) in subsection (2) (personal allowance—age 65 to 74)—£5,990;
(c) in subsection (3) (personal allowance—age 75 and over)—£6,260;
(d) in subsection (5) (income limit for age-related allowances)—£17,600.
(3) In section 257A of the said Act (married couple’s allowance)—
(a) in subsection (2) (married couple’s allowance—age 66 to 74 and born before 6th April 1935)—£5,365;
(b) in subsection (3) (married couple’s allowance—age 75 and over)—£5,435;
(c) in subsection (5) (income limit for age-related allowances)—£17,600;
(d) in subsection (5A) (minimum married couple’s allowance)—£2,070.
Bob Ainsworth
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
8th November 2000