Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 37
Personal allowance for those born before 6 April 1938
Section 37 provided an enhanced personal allowance for individuals aged 75 and over (born before 6 April 1938), subject to an income-based reduction mechanism.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.