Chapter 3A – Transferable Tax Allowance for married couples and civil partners (ss 55A-55E)

Contents

Section 55A – Tax reduction under Chapter [ITA 2007 s 55A] Section commentary
Section 55B – Tax reduction entitlement [ITA 2007 s 55B] Section commentary
Section 55C – Election to reduce personal allowance [ITA 2007 s 55C] Section commentary
Section 55D – Procedure for election under 55C [ITA 2007 s 55C] Section commentary
Section 55E – Limitation on number of tax reductions and elections [ITA 2007 s 55E] Section commentary

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