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 F2where a party to the marriage or civil partnership is born before 6 April 1935.

F13A

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.