{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-34",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-34.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/34",
  "kind": "section",
  "number": "34",
  "heading": "Allowances under Chapter",
  "text": "(1) In this Chapter—\n(a) section 35 deals with entitlement to a personal allowance,\n(b) section 38 deals with entitlement to a blind person's allowance, and\n(c) section 39 deals with the transfer of part of a blind person's allowance to a spouse or civil partner.\n(2) An allowance under this Chapter is given effect at Step 3 of the calculation in section 23.\n(3) See also—\n(a) section 809G, in relation to tax years before 2025-26 where a claim for the remittance basis to apply is made, and\n(b) section 845E of ITTIOA 2005, in relation to tax years from 2025-26 where a foreign income claim, a foreign employment election or a foreign gain claim is made.\nThose sections provide that where an individual makes such a claim or election for a tax year, the individual is not entitled to any allowance under this Chapter for that tax year.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 34(1)(a) substituted (with effect in accordance with s. 5(11) of the amending Act) by Finance Act 2015 (c. 11), s. 5(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 34(3) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 37(2)(b)(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/34",
    "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."
}