Related Commentary  

38(1)  An individual who makes a claim is entitled to a blind person's allowance of £2,500 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).

38(2)  The first condition is that the individual is–

(a)registered as a severely sight-impaired adult in a register kept under section 77(1) of the Care Act 2014 (registers kept by local authorities in England), or

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