Independent Taxation Manual - IN295

i) All (65-74) and (75+) levels of allowance are reduced when the taxpayer's NSI is larger than the income limit for the year. The allowances are reduced by one-half of the excess over the limit but there is a special rule for couples who get Married Couple's allowance (65-74) and (75+), see IN424.

ii) The age bands for Fixed Age allowances refer to the wife's age at 5 April 1990. (Abolished for 2000-2001 and later years).

*) Relief for Married Couple's allowance, Additional Personal allowance and Widow's Bereavement allowance is restricted to 20 per cent for 1994-95 and 15 per cent for 1995-96 to 1998-99 and 10 per cent for 1999-2000. The non-age related Married Couple's allowance (MA), and Additional Personal allowance have both been abolished for 2000-2001 and later years. Widow's Bereavement allowance has also been abolished for all deaths occurring after 5 April 2000. (IN336).