Commentary on Sections Overview Overview Section 40: Election for transfer of allowance under section 39
159.This section sets out rules about elections under section 39. It is based on section 265(5) and (6) of ICTA.
160.There is no need to specify that the election must be in the form specified by the Commissioners for Her Majesty’s Revenue and Customs since paragraph 2(3) of Schedule 1A to TMA achieves that result.
161.Subsection (2) provides that if an individual has made an election for the transfer of his or her excess blind person’s allowance in a tax year then this is also treated as an election for the transfer of any excess tax reduction for married couples and civil partners.