Part 3Personal reliefs
F1CHAPTER 3ATransferable tax allowance for married couples and civil partners
Annotations:
Amendments (Textual)
Introduction
55ATax reduction under Chapter
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).
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)