Section 35 Personal allowance for those aged under 65
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An individual who makes a claim is entitled to a personal allowance of [£6,475]1 for a tax year if the individual—
(a) is under the age of 65 throughout the tax year, and
(b) meets the requirements of section 56 (residence etc).
Amendments
1 Substituted by Finance Act 2009 section 3(1)(a) for 2009-10.
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