Part 3Personal reliefs
Chapter 1Introduction
33Overview of Part
(1)
This Part provides for personal reliefs.
(2)
Chapter 2 provides for entitlement to a personal allowance and a blind person's allowance.
(3)
Chapter 3 provides for tax reductions for married couples and civil partners F1where a party to the marriage or civil partnership is born before 6 April 1935.
F2(3A)
Chapter 3A provides for a transferable tax allowance for married couples and civil partners.
(4)
Chapter 4 contains provision applicable for the purposes of Chapters 2 F3, 3 and 3A, in particular—
(a)
requirements about residence etc of claimants to allowances under Chapter 2 or tax reductions under Chapter 3 F4or 3A, and
(b)
indexation of the amounts of F5the allowances under Chapter 2 and tax reductions under Chapter 3.