Transferable tax allowance
Married couples and civil partners
Election to reduce personal allowance
Commentary –
Tax Reporter ¶156-740
Generally
Commentary –
Tax Reporter ¶156-725
Limitation on number of reduction
Legislation/Regulatory –
ITA2007 s. 55E
Procedure for making an election
Commentary –
Tax Reporter ¶156-760
Tax reduction
Commentary –
Tax Reporter ¶156-730