(1)An individual who makes a claim is entitled to a blind person's allowance of [F1£1,800] for a tax year if the individual—
(a)meets the first or second condition for the whole or part of the tax year, and
(b)meets the requirements of section 56 (residence etc).
(2)The first condition is that the individual is registered as a blind person in a register kept under section 29 of the National Assistance Act 1948 (c. 29) (registers kept by local authorities in England and Wales).
(3)The second condition is that—
(a)the individual is ordinarily resident in Scotland or Northern Ireland, and
(b)because of the individual's blindness, the individual is unable to do any work for which eyesight is essential.
(4)If an individual who is entitled to a blind person's allowance for a particular tax year—
(a)became registered as a blind person in a register kept under section 29 of the National Assistance Act 1948 in the tax year, but
(b)obtained the evidence of blindness on the basis of which the registration was made in the preceding tax year,
the individual is treated as having met the first condition for the whole of the preceding tax year.
Textual Amendments
F1Amount in s. 38(1) substituted (with effect in accordance with art. 2(1) of the amending S.I.) by Income Tax (Indexation) (No.2) Order 2007 (S.I. 2007/3481), art. 2(5)