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Income Tax Act 2007

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36Personal allowance for those [F1born after 5 April 1938 but before 6 April 1948] U.K.
This adran has no associated Nodiadau Esboniadol

[F2(1)An individual who makes a claim is entitled to a personal allowance of £10,500, or (if greater) the section 35 amount, for a tax year if the individual—

(a)was born after 5 April 1938 but before 6 April 1948, and

(b)meets the requirements of section 56 (residence etc).]

(2)[F3If the allowance under subsection (1) is greater than the section 35 amount, for] an individual whose adjusted net income for the tax year exceeds [F4£27,000], the allowance under subsection (1)—

(a)is reduced by [F5an amount equal to half of that excess income], but

(b)is not reduced below [F6the [F7section 35 amount].]

[F8(2A)In this section “the section 35 amount” means the amount of any allowance to which the individual would be entitled under section 35 for the tax year if the individual had been born after 5 April 1948.]

(3)For the meaning of “adjusted net income” see section 58.

Textual Amendments

F1Words in s. 36 heading substituted (17.7.2012) (with effect in accordance with s. 1(8) of the amending Act) by Finance Act 2012 (c. 14), s. 4(3)(d)

F2S. 36(1) substituted (17.7.2012) (with effect in accordance with s. 1(8) of the amending Act) by Finance Act 2012 (c. 14), s. 4(3)(a)

F3Words in s. 36(2) substituted (17.7.2012) (with effect in accordance with s. 1(8) of the amending Act) by Finance Act 2012 (c. 14), s. 4(3)(b)(i)

F4Sum in s. 36(2) substituted (with effect in accordance with art. 3 of the amending S.I.) by The Income Tax (Indexation) Order 2013 (S.I. 2013/3088), art. 3(f)

F5Words in s. 36(2)(a) substituted (17.7.2012) (with effect in accordance with s. 1(8) of the amending Act) by Finance Act 2012 (c. 14), s. 4(3)(b)(ii)

F6Words in s. 36(2)(b) substituted (with effect in accordance with s. 4(4) of the amending Act) by Finance Act 2009 (c. 10), s. 4(2)

F7Words in s. 36(2)(b) substituted (17.7.2012) (with effect in accordance with s. 1(8) of the amending Act) by Finance Act 2012 (c. 14), s. 4(3)(b)(iii)

F8S. 36(2A) inserted (17.7.2012) (with effect in accordance with s. 1(8) of the amending Act) by Finance Act 2012 (c. 14), s. 4(3)(c)

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