35Personal allowance for those aged under 65U.K.
This section has no associated Explanatory Notes
An individual who makes a claim is entitled to a personal allowance of [F1£6,035] for a tax year if the individual—
(a)is under the age of 65 throughout the tax year, and
(b)meets the requirements of section 56 (residence etc).
Textual Amendments
F1Word in s. 35 replaced (21.7.2008) by Finance Act 2008 (c. 9), s. 2(1)(a)