Section 33 Overview of Part

United Kingdom

(1)

This Part provides for personal reliefs.

(2)

Chapter 2 provides for entitlement to a personal allowance and a blind person's allowance.

(3)

Chapter 3 provides for tax reductions for married couples and civil partners F1where a party to the marriage or civil partnership is born before 6 April 1935.

F2(3A)

Chapter 3A provides for a transferable tax allowance for married couples and civil partners.

(4)

Chapter 4 contains provision applicable for the purposes of Chapters 2 F3, 3 and 3A, in particular—

(a)

requirements about residence etc of claimants to allowances under Chapter 2 or tax reductions under Chapter 3 F4or 3A, and

(b)

indexation of the amounts of F5the allowances under Chapter 2 and tax reductions under Chapter 3.

Annotations

Textual amendments

F1: Words in s. 33(3) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(5)(a)
F2: S. 33(3A) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(5)(b)
F3: Words in s. 33(4) substituted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(5)(c)
F4: Words in s. 33(4)(a) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(5)(d)
F5: Words in s. 33(4)(b) substituted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(5)(e)