52 Transfer back of unused relief
Income Tax Act 2007 (2007 c 3) | Legislation

52  Transfer back of unused relief

(1)     If—

(a)     an individual's spouse or civil partner is entitled to a tax reduction under section 47 or 48 for a tax year,

(b)     the tax reduction is greater than the spouse or civil partner's comparable tax liability, and

(c)     the

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