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The claimant, if he proves that at any time within the year of assessment either he or his wife living with him was of the age of sixty-five years or upwards—
(a)shall be entitled to exemption from income tax if he also proves either—
(i)that his total income for that year does not exceed £425, or
(ii)that he would be entitled to the higher (or married person's) relief under section 8(1) below, and his total income for the year does not exceed £680, and
(b)shall be entitled, if he is not exempt under paragraph (a) above by reason only of his total income for the year exceeding £425 or £680, as the case may be, and the excess is less than £265, to have the income tax payable in respect of his total income reduced, where necessary, to an amount equal to nine-twentieths of that excess.
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