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Income Tax Act 2007
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33Overview of Part
This section has no associated Explanatory Notes
(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.
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