Part 3

Personal reliefs
Chapter 2

Personal allowance and blind person's allowance

Supplementary

Allowances in year of death
41
1
Any allowance to which an individual is entitled under this Chapter for any tax year, including the tax year in which the individual dies, is given in full.
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 41(3) omitted (17.7.2012) (with effect in accordance with s. 1(8) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 4(5)
S. 41(2) omitted (17.7.2012) (with effect in accordance with s. 1(8) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 4(5)