Part 3Personal reliefs

Chapter 2Personal allowance and blind person's allowance

Introduction

34Allowances under Chapter

1

In this Chapter—

a

F2section 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.

F13

For the effect of section 809B (claim for remittance basis to apply) applying to an individual for a tax year, see section 809G (no entitlement to personal allowance or blind person's allowance).