Statute
Section 55E — Income Tax Act 2007: Limitation on number of tax reductions and elections
Text of the provision Official document
Limitation on number of tax reductions and elections 55E 1 An individual is not entitled to more than one tax reduction under section 55B for a tax year (regardless of whether the individual is a party to more than one marriage or civil partnership in the tax year).
2 An individual is not entitled to have more than one election for the purposes of section 55B which operates for a tax year (regardless of whether the individual is a party to more than one marriage or civil partnership in the tax year).
Official source: legislation.gov.uk
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