Income Tax Act 2007

34Allowances under ChapterU.K.
This section has no associated Explanatory Notes

(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.