Statute
Section 55A — Finance Act 2014: Tax reduction under Chapter
Text of the provision Official document
Tax reduction under Chapter 55A 1 This Chapter contains provisions about the entitlement of a spouse or civil partner to a tax reduction in a case where the other party to the marriage or civil partnership has elected for a reduced personal allowance.
2 A tax reduction under this Chapter is given effect at Step 6 of the calculation in section 23.
3 For the effect of section 809B (claim for remittance basis to apply) applying to an individual for a tax year, see section 809G (no entitlement to tax reduction).
Official source: legislation.gov.uk
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