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.

4

Chapter 4 contains provision applicable for the purposes of Chapters 2 and 3, in particular—

a

requirements about residence etc of claimants to allowances under Chapter 2 or tax reductions under Chapter 3, and

b

indexation of the amounts of those allowances and tax reductions.