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← Income Tax Act 2007

Income Tax Act 2007 s 33

Income Tax Act 2007 s 33

s 33 Overview of Part

(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 .

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