Related Commentary  Related CasesRelated HMRC Manuals

837(1)  The individuals may make a joint declaration under this section if–

(a)one of them is beneficially entitled to the income to the exclusion of the other, or

(b)they are beneficially entitled to the income in unequal shares,

and their beneficial interests in the income correspond to their beneficial interests in the property from which it arises.

837(2)  The declaration must state the beneficial interests of the individuals in–

(a)the income to which the declaration relates, and

(b)the property from which that income arises.

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