Section 33 | Overview of Part

(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.