Independent Taxation Manual - INCONT15A
Independent Taxation Manual: Contents
TRANSFER OF SURPLUS MARRIED COUPLE'S ALLOWANCE
Outline
| IN480 | Transfer of surplus Married Couple's allowance: General
|
| IN481 | Transfer of surplus Married Couple's allowance: How you find
the amount
|
| IN482 | Transfer of surplus Married Couple's allowance: xfer of other
allowances
|
| IN483 | Transfer of surplus Married Couple's allowance:Order husband
and wife use allowances
|
| IN484 | Transfer of surplus Married Couple's allowance: APA: cannot be
transferred
|
| IN485 | Transfer of surplus Married Couple's allowance: What can be
transferred
|
| IN486 | Transfer of surplus Married Couple's allowance: wife's income
does not affect
|
| IN487 | Changes in the transferring spouse's NSI
|
| IN488 | Transfer of surplus Married Couple's allowance: Special meaning
of NSI
|
| IN489 | Business Expansion Scheme relief
|
| IN490 | Year of marriage - husband married to one wife in year
|
| IN491 | Year of marriage: two wives in year
|
| IN492 | Year of death of wife/husband
|
| IN493 | Year of permanent separation
|
| IN494 | Amount of surplus for 1993-94
|
| IN495 | Amount of surplus for 1994-95 onwards (no form 18 election)
|
| IN496 | Amount of surplus for 1994-95 onwards
|
