Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 1024
Method of apportioning reliefs and charging tax in cases of separate assessments
Section 1024 sets out how personal reliefs are to be apportioned between a husband and wife who have opted for separate assessment under section 1023, and how unused reliefs and standard rate band entitlements may be transferred between spouses.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.