Part 3U.K.Personal reliefs

Chapter 3U.K.Tax reductions for married couples and civil partners[F1: persons born before 6 April 1935]

Married couple's allowanceU.K.

45Marriages before 5 December 2005U.K.

(1)If a man—

(a)makes a claim for a tax year, and

(b)meets the conditions set out in subsection (2) [F2or the conditions set out in subsection (2A)],

he is entitled to a tax reduction for the tax year of 10% of the amount specified in subsection (3)(a) F3... .

(2)The conditions are that—

(a)for the whole or part of the tax year he is married and his wife is living with him,

(b)the marriage took place before 5 December 2005 and no election for the new rules to apply is in force for the tax year,

(c)he or his wife was born before 6 April 1935, and

(d)he meets the requirements of section 56 (residence etc).

[F4(2A)The conditions are that—

(a)for the whole or part of the tax year he is in a civil partnership and his female civil partner is living with him,

(b)the civil partnership results from a relevant conversion and no election for the new rules to apply is in force for the tax year,

(c)he or his civil partner was born before 6 April 1935, and

(d)he meets the requirements of section 56 (residence etc).]

(3)The amount is—

(a)[F5£11,080], if either the man or his wife [F6or civil partner] is aged 75 or over at some time in the tax year F7...

F7(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)For a man whose adjusted net income for the tax year exceeds [F8£37,000], the amounts specified in subsection (3) are reduced by [F9half the excess].

(5)But subsection (4) does not reduce the amounts specified in subsection (3) below the minimum amount.

(6)For the meaning of “adjusted net income” see section 58.

46Marriages and civil partnerships on or after 5 December 2005U.K.

(1)If an individual—

(a)makes a claim for a tax year, and

(b)meets the conditions set out in subsection (2),

the individual is entitled to a tax reduction for the tax year of 10% of the amount specified in subsection (3)(a) F10....

(2)The conditions are that—

(a)for the whole or part of the tax year the individual is married or in a civil partnership and is living with the spouse or civil partner,

(b)the marriage took place, or the civil partnership was formed, on or after 5 December 2005 or, if the marriage took place before that date [F11or if the civil partnership results from a relevant conversion], an election for the new rules to apply is in force for the tax year,

(c)the individual, or the spouse or civil partner, was born before 6 April 1935,

(d)the individual meets the requirements of section 56 (residence etc), and

(e)the individual's net income for the tax year exceeds that of the spouse or civil partner or, if they have the same amount of net income for the tax year, the individual is specified in an election as the person to be entitled to relief under this section for the year.

(3)The amount is—

(a)[F12£11,080], if either the individual, or the spouse or civil partner, is aged 75 or over at some time in the tax year F13...

F13(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)For an individual whose adjusted net income for the tax year exceeds [F14£37,000], the amounts specified in subsection (3) are reduced by [F15half the excess].

(5)But subsection (4) does not reduce the amounts specified in subsection (3) below the minimum amount.

(6)An election under subsection (2)(e)—

(a)is to be made jointly by the parties to the marriage or civil partnership, and

(b)is to be made [F16not more than 4 years after the end of] the tax year to which the election relates.

(7)For the meaning of “adjusted net income” see section 58.