Abatement

Adjusted net income, meaning

Annulment

Civil partnerships

Death

Divorce and dissolution

Election to transfer

Election to transfer relief

Individual

Joint election

Partial transfer back of relief

Procedure for making

Withdrawal

Estates in administration

Generally

Indexation

Marriage and gender

Only one tax reduction

Post-5 December 2005

Elections to transfer

Generally

Pre-5 December 2005

Rate

Residence requirements

Same sex couples

Transfer by election

Transfer of unused allowance

Transfer of unused relief

Comparable tax liability

Generally

Transfer back

Wife, meaning

Year of marriage/civil partnership

Year of separation