Explanatory Notes

Finance Act 2015

2015 CHAPTER 11

26 March 2015

Introduction

Section 2: Limits and Allowances for 2015-16

Summary

1.This section sets the amount of blind person’s allowance, the minimum amount of married couple’s allowance and married couple’s allowance for 2015-16. It also sets the income limits, above which the higher personal allowance for those born before 6 April 1938 begin and the married couple’s allowance begin to be withdrawn.