Income Tax Act 2007 section 51

Transfer of unused relief

Section 51 allows unused Married Couple's Allowance (MCA) tax reductions to be transferred from the spouse or civil partner who holds the allowance to the other partner, where the holder's tax liability is too low to use the full reduction.

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.