Part 3Personal reliefs
F1CHAPTER 3ATransferable tax allowance for married couples and civil partners
Annotations:
Amendments (Textual)
Supplementary
55ELimitation on number of tax reductions and elections
1
An individual is not entitled to more than one tax reduction under section 55B for a tax year (regardless of whether the individual is a party to more than one marriage or civil partnership in the tax year).
2
An individual is not entitled to have more than one election for the purposes of section 55B which operates for a tax year (regardless of whether the individual is a party to more than one marriage or civil partnership in the tax year).
Pt. 3 Ch. 3A inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(2)