# Income Tax Act 2007, Section 40: Election for transfer of allowance under section 39

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

(1) An election under section 39—
(a) must be made not more than 4 years after the end of the tax year to which it relates, and
(b) cannot be withdrawn.
(2) If an individual makes an election for a tax year under section 39 the individual is treated as also giving notice under section 51(4) that section 51(1) (tax reductions for married couples and civil partners: transfer of unused relief) is to apply for the tax year.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/40 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.