47 Election by individual to transfer relief under section 45 or 46
Income Tax Act 2007 (2007 c 3) | Legislation

Elections to transfer relief

47  Election by individual to transfer relief under section 45 or 46

(1)     If—

(a)     an individual's spouse or civil partner is entitled to a tax reduction under section 45 or 46 for a tax year, and

(b)     the individual meets the conditions set out in subsection (2),

the

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