Income and Corporation Taxes Act 1988

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Income and Corporation Taxes Act 1988

Changes over time for: Section 257A

Version Superseded: 27/07/1999

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Point in time view as at 29/04/1996. This version of this provision has been superseded.

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Income and Corporation Taxes Act 1988, Section 257A is up to date with all changes known to be in force on or before 29 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

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257A Married couple’s allowance.U.K.

(1)[F1If the claimant is, for the whole or any part of the year of assessment,] a married man whose wife is living with him, he shall be entitled [F2for that year to an income tax reduction calculated by reference to £1,720].

(2)[F3If the claimant is, for the whole or any part of the year of assessment, a married man whose wife is living with him, and] either of them is at any time within that year of the age of 65 or upwards, he shall be entitled [F4for that year to an income tax reduction calculated by reference to £2,665 (instead of to the reduction] provided for by subsection (1) above).

(3)[F3If the claimant is, for the whole or any part of the year of assessment, a married man whose wife is living with him, and] either of them is at any time within that year of the age of [F575] or upwards, he shall be entitled [F6for that year to an income tax reduction calculated by reference to £2,705 (instead of to the reduction] provided for by subsection (1) or (2) above).

(4)For the purposes of subsections (2) and (3) above a person who would have been of or over a specified age within the year of assessment if he had not died in the course of it shall be treated as having been of that age within that year.

(5)In relation to a claimant whose total income for the year of assessment exceeds [F7£12,300], subsections (2) and (3) above shall apply as if the amounts specified in them were reduced by—

(a)[F5one half] of the excess, less

(b)any reduction made in his allowance under section 257 by virtue of subsection (5) of that section,

(but not so as to reduce amounts so specified below the amount specified in subsection (1) above).

(6)A man shall not be entitled by virtue of this section to more than one [F8income tax reduction] for any year of assessment; and in relation to a claim by a man who becomes married in the year of assessment and has not previously in the year been entitled to relief under this section, this section shall have effect as if the amounts specified in subsections (1) to (3) above were reduced by one twelfth for each month of the year ending before the date of the marriage.

In this subsection “month” means a month beginning with the 6th day of a month of the calendar year.

Textual Amendments

F1Words in s. 257A(1) substituted (with effect in as mentioned in s. 134(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 20 para. 14(2)

F2Words in s. 257A(1) substituted (with effect as mentioned in s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), s. 77(2)(a)

F3Words in s. 257A(2)(3) substituted (with effect in as mentioned in s. 134(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 20 para. 14(3)

F4Words in s. 257A(2) substituted (with effect as mentioned in s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), s. 77(2)(b)

F51989 s.33 for 1990-91and subsequent years.

F6Words in s. 257A(3) substituted (with effect as mentioned in s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), s. 77(2)(c)

F7S.I. 1990 No.677, arts.2(1)(4) (in Part III Vol.5)for 1990-91.

F8Words in s. 257A(6) substituted (with effect as mentioned in s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 1

Modifications etc. (not altering text)

C1Ss. 257A-262 restricted (with effect as mentioned in s. 77(7) of the restricting Act) by Finance Act 1994 (c. 9), Sch. 8 para. 4(1)