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Legislation

Income Tax Act 2007

Crossheading Transfer of unused relief

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Section 51 Transfer of unused relief
Section 52 Transfer back of unused relief
Section 53 Transfer of unused relief: general

Chapter 3 Tax reductions for married couples and civil partners: persons born before 6 April 1935
Crossheading Transfer of unused relief

Crossheading Transfer of unused relief

From legislation.gov.uk

Contents

Section 51 Transfer of unused relief
Section 52 Transfer back of unused relief
Section 53 Transfer of unused relief: general