# Income Tax Act 2007, Section 33: Overview of Part

Extent: E+W+S+N.I.

(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 where a party to the marriage or civil partnership is born before 6 April 1935.
(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 , 3 and 3A, in particular—
(a) requirements about residence etc of claimants to allowances under Chapter 2 or tax reductions under Chapter 3 or 3A, and
(b) indexation of the amounts of the allowances under Chapter 2 and tax reductions under Chapter 3.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/33 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.