Income Tax Act 2007 section 33

Overview of Part

Section 33 provides an overview of the personal reliefs available to individuals under Part 3 of the Income Tax Act 2007, signposting where the detailed rules for each relief can be found.

• Chapter 2 covers entitlement to a personal allowance and a blind person's allowance for individual taxpayers.
• Chapter 3 provides tax reductions for married couples and civil partners where one party was born before 6 April 1935.
• Chapter 3A introduces a transferable tax allowance (the marriage allowance) for married couples and civil partners.
• Chapter 4 sets out supporting rules for Chapters 2, 3 and 3A, including residence requirements for claimants and indexation of allowance and reduction amounts.