Regulation 38 Persons entitled to certain reductions or allowances

(1)

This Chapter applies to a person for a tax year if the person is entitled to a relevant reduction or allowance for that tax year.

(2)

The relevant reductions and allowances are—

(a)

a tax reduction under section 45(1) (marriages before 5 December 2005) or 46(1) (marriages and civil partnerships on or after 5 December 2005) of ITA 2007^f1;

(b)

an allowance under section 38(1) (blind person’s allowance)^f2 or 39(2) (transfer of part of blind person’s allowance to a spouse or civil partner) of ITA 2007.

Annotations

Footnotes

f1: The definition of “ITA 2007” in section 118(1) of TMA 1970 was inserted by paragraph 263(b) of Schedule 1 to ITA 2007. Section 45(1) was amended by Group 1 of Part 10 of Schedule 1 to the Statute Law (Repeals) Act 2013 (c. 2) and S.I. 2020/1143. Section 46(1) was amended by Group 1 of Part 10 of Schedule 1 to the Statute Law (Repeals) Act 2013.
f2: Section 38(1) was amended by S.I. 2026/38; there are other amending instruments but none is relevant.