Part 3Personal reliefs
Chapter 2Personal allowance and blind person's allowance
Introduction
34Allowances under Chapter
(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.
F1(3)
For the effect of section 809B (claim for remittance basis to apply) applying to an individual for a tax year, see section 809G (no entitlement to personal allowance or blind person's allowance).