Income Tax Act 2007 (c. 3)

Part 3 U.K. Personal reliefs

Chapter 1 U.K. Introduction

33 Overview of Part U.K.

(1) This Part provides for personal reliefs.

(2) Chapter 2 provides for entitlement to a personal allowance and a blind person's allowance.

(3) Chapter 3 provides for tax reductions for married couples and civil partners.

(4) Chapter 4 contains provision applicable for the purposes of Chapters 2 and 3, in particular—

(a) requirements about residence etc of claimants to allowances under Chapter 2 or tax reductions under Chapter 3, and

(b) indexation of the amounts of those allowances and tax reductions.