# Finance Act 2025, Paragraph 8: Transferable tax allowance for married couples etc

Extent: E+W+S+N.I.

In section 55C of ITA 2007 (election to reduce personal allowance), in subsection (3)(b), for “domiciled in the United Kingdom” substitute “not a qualifying new resident”.

---
Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/9/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-9/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.