(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.]
Textual Amendments
F1Words in s. 34(1)(a) substituted (with effect in accordance with s. 5(11) of the amending Act) by Finance Act 2015 (c. 11), s. 5(3)
F2S. 34(3) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 37(2)(b)(4)