Part 3Personal reliefs
Chapter 2Personal allowance and blind person's allowance
Blind person's allowance
40Election for transfer of allowance under section 39
1
An election under section 39—
a
must be made F1not more than 4 years after the end of the tax year to which it relates, and
b
cannot be withdrawn.
2
If an individual makes an election for a tax year under section 39 the individual is treated as also giving notice under section 51(4) that section 51(1) (tax reductions for married couples and civil partners: transfer of unused relief) is to apply for the tax year.