{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-33",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-33.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/33",
  "kind": "section",
  "number": "33",
  "heading": "Overview of Part",
  "text": "(1) This Part provides for personal reliefs.\n(2) Chapter 2 provides for entitlement to a personal allowance and a blind person's allowance.\n(3) Chapter 3 provides for tax reductions for married couples and civil partners where a party to the marriage or civil partnership is born before 6 April 1935.\n(3A) Chapter 3A provides for a transferable tax allowance for married couples and civil partners.\n(4) Chapter 4 contains provision applicable for the purposes of Chapters 2 , 3 and 3A, in particular—\n(a) requirements about residence etc of claimants to allowances under Chapter 2 or tax reductions under Chapter 3 or 3A, and\n(b) indexation of the amounts of the allowances under Chapter 2 and tax reductions under Chapter 3.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/33",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}