| TSEM9814 |
50/50 rule and exclusions |
| TSEM9816 |
Income to which neither of the individuals is beneficially entitled |
| TSEM9818 |
Partnership income |
| TSEM9820 |
Income from furnished holiday lettings |
| TSEM9822 |
Income from jointly held shares in a close company |
| TSEM9824 |
Income which is treated as the income of the other individual, or of a third party |
| TSEM9826 |
Income in relation to which a declaration by the individuals under section 837 has effect |
| TSEM9828 |
Asset first put into joint names |
| TSEM9830 |
New source |
| TSEM9832 |
Year of marriage or civil partnership: assets already jointly held |
| TSEM9834 |
Year of death |
| TSEM9836 |
Year of permanent separation |
| TSEM9838 |
Year of divorce or dissolution |
| TSEM9840 |
Year of reconciliation |
| TSEM9842 |
Introduction |
| TSEM9844 |
Who can make a declaration? |
| TSEM9846 |
Declaration is optional |
| TSEM9848 |
Beneficial interests |
| TSEM9850 |
Declaration must reflect reality |
| TSEM9851 |
Evidence |
| TSEM9852 |
How couple make declaration |
| TSEM9854 |
Property not covered by declaration |
| TSEM9856 |
Further change in beneficial interests |
| TSEM9858 |
No limit on number of declarations |
| TSEM9860 |
When declaration takes effect: normal case |
| TSEM9862 |
Strict time limit |
| TSEM9864 |
When a declaration stops |
| TSEM9866 |
Death, separation and divorce or dissolution of civil partnership |
| TSEM9868 |
Married couple or civil partners continue to live together |
| TSEM9870 |
Action on receipt of form 17 |
| TSEM9872 |
Declaration accepted |
| TSEM9874 |
Declarations delayed or lost in post |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
