Income and Corporation Taxes Act 1988

Changes over time for: Section 257A

Version Superseded: 21/07/2009

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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[F1(pre-5th December 2005 marriages)].U.K.

(1)F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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 [F4and whose marriage was entered into before 5th December 2005], and] either of them [F5was born before 6th April 1935], he shall [F6(subject to subsection (3A) below)] be entitled [F7for that year to [F8a tax reduction] calculated by reference to £2,665 ]. . . .

(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 [F9and whose marriage was entered into before 5th December 2005], and] either of them

[F10(a)] is at any time within that year of the age of [F1175] or upwards,[F12 and

(b)was born before 6th April 1935,]

he shall [F13(subject to subsection (3A) below)] be entitled [F14for that year to [F8a tax reduction] calculated by reference to £2,705 (instead of to the reduction] provided for by subsection F15. . . (2) above).

[F16(3A)Subsections (2) and (3) above shall not apply in relation to the claimant for any year of assessment if an election made by the claimant and his wife under section 257AB(1)(c) has effect for that year.]

(4)For the purposes of [F17subsection (3)] above a person who would have been of or over [F18the age of 75] 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 [F19adjusted net income] for the year of assessment exceeds [F20£12,300], subsections (2) and (3) above shall apply as if the amounts specified in them were reduced by—

(a)[F11one half] of the excess, less

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

F21. . .

[F22(5A)The amounts specified in subsections (2) and (3) above shall not by virtue of subsection (5) above be treated as reduced below [F23the minimum amount].]

(6)A man shall not be entitled by virtue of this section to more than one [F24tax 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 [F25subsections (2) and (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.

[F26(6A)A tax reduction under this section is given effect at Step 6 of the calculation in section 23 of ITA 2007.]

[F27(7)F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9)F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1Words in s. 257A heading inserted (5.12.2005 with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 51(5)

F2S. 257A(1) repealed (with effect as mentioned in s. 31(10), Sch. 20 Pt. 3(3) Note 2 of the repealing Act) by Finance Act 1999 (c. 16), s. 31(2), Sch. 20 Pt. 3(3)

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) inserted (5.12.2005 with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 51(2)(a)

F5Words in s. 257A(2) substituted (with effect as mentioned in s. 31(10) of the amending Act) by Finance Act 1999 (c. 16), s. 31(3)(a)

F6Words in s. 257A(2) inserted (5.12.2005 with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 51(2)(b)

F7Words 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)

F8Words in s. 257A(2)(3) substituted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 30(2) (with Sch. 2)

F9Words in s. 257A(3) inserted (5.12.2005 with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 51(3)(a)

F10Word in s. 257A(3) inserted (with effect as mentioned in s. 31(10) of the amending Act) by Finance Act 1999 (c. 16), s. 31(4)(a)

F111989 s.33 for 1990-91and subsequent years.

F12S. 257A(3)(b) and preceding word inserted (with effect as mentioned in s. 31(10) of the amending Act) by Finance Act 1999 (c. 16), s. 31(4)(b)

F13Words in s. 257A(3) inserted (5.12.2005 with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 51(3)(b)

F14Words 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)

F15Words in s. 257A(3) repealed (with effect as mentioned in s. 31(10), Sch. 20 Pt. 3(3) Note 2 of the repealing Act) by Finance Act 1999 (c. 16), s. 31(4)(c), Sch. 20 Pt. 3(3)

F16S. 257A(3A) inserted (5.12.2005 with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 51(4)

F17Words in s. 257A(4) substituted (with effect as mentioned in s. 31(10) of the amending Act) by Finance Act 1999 (c. 16), s. 31(5)(a)

F18Words in s. 257A(4) substituted (with effect as mentioned in s. 31(10) of the amending Act) by Finance Act 1999 (c. 16), s. 31(5)(b)

F19Words in s. 257A(5) substituted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 30(3) (with Sch. 2)

F20S.I. 1990 No.677, arts.2(1)(4) (in Part III Vol.5)for 1990-91.

F21Words in s. 257A(5) repealed (with effect as mentioned in s. 31(11), Sch. 20 Pt. 3(3) Note 1 of the repealing Act) by Finance Act 1999 (c. 16), s. 31(6), Sch. 20 Pt. 3(3) (with s. 32(5))

F22S. 257A(5A) inserted (with effect as mentioned in s. 31(11) of the amending Act) by Finance Act 1999 (c. 16), s. 31(7) (with s. 32(5))

F23Words in s. 257A(5A) substituted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by the Income Tax Act 2007 (c. 3), Sch. 1 para. 30(4) (with Sch. 2)

F24Words in s. 257A(6) substituted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 30(5) (with Sch. 2)

F25Words in s. 257A(6) substituted (with effect as mentioned in s. 31(10) of the amending Act) by Finance Act 1999 (c. 16), s. 31(8)

F26S. 257A(6A) inserted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 30(6) (with Sch. 2)

F27S. 257A(7)-(9) inserted (with effect as mentioned in s. 31(12) of the amending Act) by Finance Act 1999 (c. 16), s. 31(9)

F28S. 257A(7)-(9) repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1 (with arts. 3, 5)

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)

C2S. 257A(2)(3)(5) amended (1991-92) by S.I. 1991/732, art. 2(4)(b)-(d)

S. 257A(1) amended (1991-92) by 1991 c. 31, s. 22(2) (in place of S.I. 1991/732, art. 2(4)(a))

S. 257A(2)(3)(5) amended (1992-93) by S.I. 1992/622, art. 2(4)(b)-(d)