Part 3

Personal reliefs
Chapter 1

Introduction

Overview of Part
33
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 where a party to the marriage or civil partnership is born before 6 April 1935.
3A
Chapter 3A provides for a transferable tax allowance for married couples and civil partners.
4
Chapter 4 contains provision applicable for the purposes of Chapters 2 , 3 and 3A, in particular—
a
requirements about residence etc of claimants to allowances under Chapter 2 or tax reductions under Chapter 3 or 3A, and
b
indexation of the amounts of the allowances under Chapter 2 and tax reductions under Chapter 3.
Words in s. 33(4) substituted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(5)(c)
Words in s. 33(3) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(5)(a)
Words in s. 33(4)(a) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(5)(d)
Words in s. 33(4)(b) substituted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(5)(e)
S. 33(3A) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(5)(b)