Amount

Legislation/Regulatory – FA2010 s. 1(3) ; ITA2007 s. 38(1)

Entitlement

Legislation/Regulatory – ESC A86 ; ITA2007 s. 38

Generally

Commentary – Tax Reporter ¶157-000 ; Hardman's Tax Rates and Tables ¶3-065

Indexation

Legislation/Regulatory – ITA2007 s. 57

Linked to national minimum wage

Legislation/Regulatory – ITA2007 s. 57A

Residence requirements

Legislation/Regulatory – ITA2007 s. 56
HMRC Guidance – DT10751 ; DT8602 ; DT9951 ; INTM340150 ; INTM345470 ; SACM8075 ; SAIM5100 ; SAIM5104

Transfer of part of allowance

Legislation/Regulatory – ITA2007 s. 39, 40, Sch. 2, para. 15
HMRC Guidance – INTM489010 ; VCM71040 ; VCM72040 ; VCM74330 ; VCM74640 ; VCM74910 ; VCM74940 ; VCM75110