Section 34 | Allowances under Chapter

(1)In this Chapter—

(a)section 35 deals with entitlement to a personal allowance,

(b)section 38 deals with entitlement to a blind person's allowance, and

(c)section 39 deals with the transfer of part of a blind person's allowance to a spouse or civil partner.

(2)An allowance under this Chapter is given effect at Step 3 of the calculation in section 23.

(3)See also—

(a)section 809G, in relation to tax years before 2025-26 where a claim for the remittance basis to apply is made, and

(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.

Those 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.