http://www.legislation.gov.uk/ukpga/2007/3/section/43/2012-12-19Income Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2024-06-05Expert Participation2012-12-19Income Tax Act 2007s. 788(7)Legal Services Act 2007Sch. 21 para. 161(b)s. 29192193s. 211(2)art. 2(h)Part 3Personal reliefsChapter 3Tax reductions for married couples and civil partnersIntroduction43Meaning of “the minimum amount”In this Chapter “the minimum amount” means F1£3,040.