Section 33 — Income Tax Act 2007: Overview of Part

Overview of Part 33 1 This Part provides for personal reliefs.

2 Chapter 2 provides for entitlement to a personal allowance and a blind person's allowance.

3 Chapter 3 provides for tax reductions for married couples and civil partners where a party to the marriage or civil partnership is born before 6 April 1935 . 3A Chapter 3A provides for a transferable tax allowance for married couples and civil partners.

4 Chapter 4 contains provision applicable for the purposes of Chapters 2 , 3 and 3A , in particular—

a requirements about residence etc of claimants to allowances under Chapter 2 or tax reductions under Chapter 3 or 3A , and b indexation of the amounts of the allowances under Chapter 2 and tax reductions under Chapter 3 .