Section 808 | The individual's limit

(1)For the purposes of this Chapter an individual's limit for a tax year is the total of—

(a)the fixed amount for the tax year or, if section 809 or 810 applies, the individual's share of that amount, and

(b)each amount per adult or child for the individual for the tax year (see section 811).^F1

(2)For the purposes of this Chapter the fixed amount for a tax year is £20,440.^F2

(3)Repealed^F3