Part 3Personal reliefs

Chapter 3Tax reductions for married couples and civil partnersF1: persons born before 6 April 1935

Annotations:
Amendments (Textual)
F1

Words in Pt. 3 Ch. 3 heading inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(6)

Introduction

43Meaning of “the minimum amount”

In this Chapter “the minimum amount” means F2£4,280.