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Income Tax Act 2007
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Changes over time for: Cross Heading: Introduction
Version Superseded: 26/03/2015
Alternative versions:
- 06/04/2007- Amendment
- 21/07/2008- Amendment
- 17/07/2014- Amendment
- 17/07/2014
Point in time - 26/03/2015- Amendment
Status:
Point in time view as at 17/07/2014.
Changes to legislation:
There are currently no known outstanding effects for the Income Tax Act 2007, Cross Heading: Introduction.
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IntroductionU.K.
34Allowances under ChapterU.K.
(1)In this Chapter—
(a)sections 35 F1... and 37 deal with entitlement to a personal allowance,
(b)section 38 deals with entitlement to a blind person's allowance, and
(c)section 39 deals with the transfer of part of a blind person's allowance to a spouse or civil partner.
(2)An allowance under this Chapter is given effect at Step 3 of the calculation in section 23.
[F2(3)For the effect of section 809B (claim for remittance basis to apply) applying to an individual for a tax year, see section 809G (no entitlement to personal allowance or blind person's allowance).]
Textual Amendments
F1Word in s. 34(1)(a) omitted (with effect in accordance with s. 2(9) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 2(3)
F2S. 34(3) inserted (21.7.2008 with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 76
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