IN400c - Independent Taxation Manual: Contents
MARRIED COUPLE'S ALLOWANCE
| IN400+ | Who gets Married Couple's allowance |
| IN415+ | Effect of age on Married Couple's allowance |
| IN420+ | Effect of NSI on Married Couple's allowance for taxpayers aged 65 or over |
| IN430+ | Examples showing the working of the income limit rule |
| IN440 | Married Couple's allowance: general |
| IN445+ | Year in which couple reconcile after permanent separation |
| IN455+ | Year of marriage - Type 1 |
| IN465+ | Year of marriage - Type 2 |
