Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 42
Tax reductions under Chapter
Section 42 introduces the rules on married couple's allowance — a tax reduction available where one party to a marriage or civil partnership was born before 6 April 1935.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.