Income Tax Act 2007 (c. 3)

Part 3 U.K. Personal reliefs

[F1 CHAPTER 3A U.K. Transferable tax allowance for married couples and civil partners

Textual Amendments

F1 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)

Introduction U.K.

55A Tax reduction under Chapter U.K.

(1) This Chapter contains provisions about the entitlement of a spouse or civil partner to a tax reduction in a case where the other party to the marriage or civil partnership has elected for a reduced personal allowance.

(2) A tax reduction under this Chapter is given effect at Step 6 of the calculation in section 23.

(3) For the effect of section 809B (claim for remittance basis to apply) applying to an individual for a tax year, see section 809G (no entitlement to tax reduction).]