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Income Tax Act 2007

Crossheading Election to reduce personal allowance

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Section 55C Election to reduce personal allowance
Section 55D Procedure for elections under section 55C

CHAPTER 3A Transferable tax allowance for married couples and civil partners
Crossheading Election to reduce personal allowance

Crossheading Election to reduce personal allowance

From legislation.gov.uk

Contents

Section 55C Election to reduce personal allowance
Section 55D Procedure for elections under section 55C