Elections to transfer relief Elections to transfer relief
- 47Election by individual to transfer relief under section 45 or 46
- 48Joint election to transfer relief under section 45 or 46
- 49Election for partial transfer back of relief
- 50Procedure for making and withdrawing elections under sections 47 to 49
Notes on Chapter 3
Textual amendments
- F1
Words in Pt. 3 Ch. 3 heading inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(6)