Part 3Personal reliefs
Chapter 2Personal allowance and blind person's allowance
Introduction
34Allowances under Chapter
(1)
In this Chapter—
(a)
F1section 35 deals with entitlement to a personal allowance,
(b)
section 38 deals with entitlement to a blind person's allowance, and
(c)
section 39 deals with the transfer of part of a blind person's allowance to a spouse or civil partner.
(2)
An allowance under this Chapter is given effect at Step 3 of the calculation in section 23.
F2(3)
See also—
(a)
section 809G, in relation to tax years before 2025-26 where a claim for the remittance basis to apply is made, and
(b)
section 845E of ITTIOA 2005, in relation to tax years from 2025-26 where a foreign income claim, a foreign employment election or a foreign gain claim is made.
Those sections provide that where an individual makes such a claim or election for a tax year, the individual is not entitled to any allowance under this Chapter for that tax year.