(1)In this Chapter—
(a)[F1section 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.
[F2(3)For the effect of section 809B (claim for remittance basis to apply) applying to an individual for a tax year, see section 809G (no entitlement to personal allowance or blind person's allowance).]
Textual Amendments
F1Words 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)
F2S. 34(3) inserted (21.7.2008 with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 76