Or between wife and husband, we tend to think only of transfer from husbands to wife, but er we do meet quite er a w er ladies who've got quite high earnings and they themselves are paying forty percent in which case they should make sure that any investment income of theirs is transferred to the husband, so as to get the, to either use up allowances that are not being used at all because of absence of the income, or to benefit from these different rates of tax.