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Legislation

Income Tax Act 2007

Crossheading Elections to transfer relief

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Section 47 Election by individual to transfer relief under section 45 or 46
Section 48 Joint election to transfer relief under section 45 or 46
Section 49 Election for partial transfer back of relief
Section 50 Procedure for making and withdrawing elections under sections 47 to 49

Chapter 3 Tax reductions for married couples and civil partners: persons born before 6 April 1935
Crossheading Elections to transfer relief

Crossheading Elections to transfer relief

From legislation.gov.uk

Contents

Section 47 Election by individual to transfer relief under section 45 or 46
Section 48 Joint election to transfer relief under section 45 or 46
Section 49 Election for partial transfer back of relief
Section 50 Procedure for making and withdrawing elections under sections 47 to 49