Part 3 U.K.Personal reliefs

Chapter 3 U.K.Tax reductions for married couples and civil partners[F1 : persons born before 6 April 1935]

Textual Amendments

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 U.K.

43 Meaning of “the minimum amount” U.K.

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

Textual Amendments

F2 Sum in s. 43 substituted (23.1.2024) by The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2024 (S.I. 2024/84), reg. 2(b)