Session 2010 - 12
Internet Publications
Other Bills before Parliament




House of Commons


Notices of Amendments


given on


Thursday 16 June 2011


For other Amendment(s) see the following page(s) of Supplement to Votes:


2351-52 and 2385-90


Consideration of Bill


Finance (No. 3) Bill, As Amended


Transfer of personal allowances between spouses


Fiona Bruce


John Glen


Mr David Amess


Mr Gary Streeter


Craig Whittaker


Priti Patel


Total signatories: 10


Martin Vickers


Mr Brian Binley


Mr Edward Leigh


Jim Shannon




To move the following Clause:—


‘After section 37 of the Income Tax Act 2007, insert—



Transfer of personal allowances between spouses



This section applies to an individual who is entitled to a personal


allowance under sections 35 to 37 for a tax year if—



the individual is a person whose spouse who is living with the


individual for the whole or any part of the tax year, and



the spouse meets the requirements of section 56 (residence, etc).






the allowance exceeds the individual’s remaining relievable





the individual makes an election, and



the individual’s spouse makes a claim,



the individual’s spouse is entitled to an allowance for the tax year equal


to the amount of the excess.


Notices of Amendments: 16 June 2011                     



Finance (No. 3) Bill, continued



The individual’s remaining relievable income is found by—



taking the amount of the individual’s net income, and



subtracting any personal allowance to which the individual is


entitled for the tax year.”’.



© Parliamentary copyright
Revised 17 June 2011