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Legislation

Income Tax Act 2007

Crossheading Married couple's allowance

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Section 45 Marriages before 5 December 2005
Section 46 Marriages and civil partnerships on or after 5 December 2005

Chapter 3 Tax reductions for married couples and civil partners: persons born before 6 April 1935
Crossheading Married couple's allowance

Crossheading Married couple's allowance

From legislation.gov.uk

Contents

Section 45 Marriages before 5 December 2005
Section 46 Marriages and civil partnerships on or after 5 December 2005