Income Tax Act 2007 (c. 3)

Part 3 U.K. Personal reliefs

Chapter 2 U.K. Personal allowance and blind person's allowance

Introduction U.K.

34 Allowances under Chapter U.K.

(1) In this Chapter—

(a) sections 35, 36 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.