Search Legislation

The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Income Tax Act 2007

This section has no associated Explanatory Memorandum

45.—(1) In Part 3 of the Income Tax Act 2007(1) (personal reliefs), Chapter 3 (tax reductions for married couples and civil partners: persons born before 6th April 1935) is amended as follows.

(2) After section 43 insert—

43A.    Meaning of “relevant conversion”

For the purposes of this Chapter, a civil partnership between two people results from a relevant conversion if—

(a)the civil partnership results from—

(i)the conversion of their marriage into a civil partnership under Part 3 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020, or

(ii)the conversion of their marriage into a civil partnership under Part 4 or 5 of those Regulations, and

(b)the marriage took place before 5 December 2005..

(3) In section 44 (election for new rules to apply)—

(a)in subsection (1), after “2005” insert “, or by the civil partners in a civil partnership which results from a relevant conversion,”, and

(b)in subsection (3)(a), after “marriage” insert “or civil partnership”.

(4) In section 45 (marriages before 5th December 2005: man’s entitlement to tax reduction)—

(a)in subsection (1)(b) (man must meet conditions in subsection (2)), after “(2)” insert “or the conditions set out in subsection (2A)”,

(b)after subsection (2) insert—

(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)., and

(c)in subsection (3)(a), after “wife” insert “or civil partner”.

(5) In section 46 (marriages and civil partnerships on or after 5th December 2005, and earlier marriages where election made for new rules to apply), in subsection (2) (conditions for spouse or civil partner with higher net income to be entitled to tax reduction), in paragraph (b), after “if the marriage took place before that date” insert “or if the civil partnership results from a relevant conversion”.

(6) In each of sections 47(4)(a) and 48(4)(a), after “spouse” insert “or civil partner”.

(7) In section 54(4)(b), after “45(2)” insert “or (2A)”.

(1)

2007 c. 3. Sections 45(1) and (3), 47(4) and 48(4) were amended by the Statute Law (Repeals) Act 2013 (c. 2). The amount in section 45(3)(a) was most recently uprated by S.I. 2020/343.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources