38 Blind person's allowance
Income Tax Act 2007 (2007 c 3) | Legislation

Blind person's allowance

38  Blind person's allowance

(1)     An individual who makes a claim is entitled to a blind person's allowance of [£3,070] for a tax year if the individual—

(a)     meets the first or second condition for the whole or part of the tax year, and

(b)     meets the requirements of section 56 (residence etc).

(2)     The

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