Part 3

Personal reliefs
Chapter 3

Tax reductions for married couples and civil partners: persons born before 6 April 1935

Introduction

Meaning of “the minimum amount”
43
In this Chapter “the minimum amount” means £4,360.
Words in Pt. 3 Ch. 3 heading inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(6)
Sum in s. 43 substituted (with effect for the tax year 2025-26 and subsequent tax years) by The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2025 (S.I. 2025/53), arts. 1(2), 2(b)