the claimant is, for the whole or any part of the year of assessment, living with his spouse or civil partner,

either the claimant or his spouse or civil partner was born before 6th April 1935,

the marriage or civil partnership was entered into on or after 5th December 2005 or, if the marriage was entered into before that date, an election for this section to apply has effect for that year, and

the claimant's F11net income for that year exceeds that of his spouse or civil partner or, if they have the same amount of F11net income for that year, the claimant is specified in an election as the person to be entitled to relief under this section for that year.

calculated by reference to £5,975 (if either the claimant or his spouse or civil partner is at any time within that year of the age of 75 or upwards), or

calculated by reference to £5,905 (in any other case).

one half of the excess, less

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

becomes a spouse or civil partner in the year of assessment, and

has not previously in the year been entitled to relief under this section,

shall be made jointly by the parties to the marriage,

shall be made before the first year of assessment for which it is to have effect,

shall have effect for that and each succeeding year of assessment for which any party to the marriage is entitled to relief under this section, and

shall be irrevocable.

shall be made jointly by the parties to the marriage or civil partnership, and

shall be made on or before the 5th anniversary of the 31st January next following the end of the year of assessment to which the election relates.

an individual is entitled to a tax reduction under section 257A or 257AB, but

the amount of the tax reduction to which the individual is entitled is greater than the individual's comparable tax liability,

the tax reduction to which the individual is entitled under section 257A or 257AB, and

any tax reduction to which the individual is entitled by virtue of an election under section 257BA(3).

the individual's MCA tax reductions, less

the individual's comparable tax liability.

an individual is entitled to a tax reduction by virtue of an election under section 257BA, but

the amount of the tax reduction to which the individual is entitled is greater than the individual's comparable tax liability,

the tax reduction to which the individual is entitled by virtue of the election under section 257BA, less

the individual's comparable tax liability.

shall be given on or before the fifth anniversary of the 31st January next following the end of the year of assessment to which it relates,

shall be in such form as the Board may determine, and

shall be irrevocable.

section 788 (double taxation arrangements: relief by agreement), or

section 790(1) (relief for foreign tax where there are no double taxation arrangements).

a man is entitled to relief under section 257A, but

the amount which he is entitled to deduct from his total income by virtue of that section exceeds what is left of his total income after all other deductions have been made from it,

shall be given not later than six years after the end of the year of assessment to which it relates,

shall be in such form as the Board may determine, and

shall be irrevocable.

a person entitled to F56an allowance under subsection (1) above is a F57person whose spouse or civil partner is living with him for the whole of any part of the year of assessment, but

the amount to which the person is entitled exceeds the person's remaining relievable income,

taking the amount of the individual's net income, and

subtracting any personal allowance to which the person is entitled.

shall be given F67on or before the fifth anniversary of the 31st January next following the end of the year of assessment to which it relates,

shall be in such form as the Board may determine, and

shall be irrevocable.

pursuant to F94an employer-financed retirement benefits scheme, the employer in any year of assessment pays a sum with a view to the provision of any relevant benefits for or in respect of any employee of that employer, and

the payment is made under such an insurance or contract as is mentioned in section 266.

This section applies whether or not the accrual of the relevant benefits is dependent on any contingency.

the payment had been made by him, and

the insurance or contract under which the payment is made had been made with him.

in the year of assessment in which the sum is paid the earnings from the employee’s employment are (or, if there are none, would be if there were any) earnings charged on remittance, or

the employee is not domiciled in the United Kingdom in the tax year in which the sum is paid and the conditions in subsection (7) are met.

that the employment is with a foreign employer, and

that, on a claim made by the employee, the Board are satisfied that the pension scheme corresponds to a registered pension scheme.

section 22 of ITEPA 2003 (chargeable overseas earnings for year when employee resident and ordinarily resident, but not domiciled, in UK), or

section 26 of that Act (foreign earnings for year when employee resident, but not ordinarily resident, in UK).

the surrender of the whole or part of the rights conferred by the policy;

the falling due (otherwise than on death) of a sum payable in pursuance of a right conferred by the policy to participate in profits; and

the conversion of the policy into a paid-up or partly paid-up policy;

the appropriate percentage of the premiums payable under the policy up to the happening of the event; and

the surrender value of the policy at the time of the happening of the event less the complementary percentage of the premiums mentioned in paragraph (a) above.

if it is the surrender of part of the rights conferred by the policy, the value of the rights surrendered at the time of the surrender;

if it is the conversion of the policy into a partly paid-up policy, the surrender value at the time of the conversion, of so much of the policy as is paid up; and

if it is the falling due of a sum, that sum.

as if the lower of the amounts mentioned therein were reduced by the sum paid under this section in respect of the earlier event; and

if the earlier event was such an event as is mentioned in paragraph (a) or (c) of subsection (3) above, as if the surrender value of the policy were increased by the amount which, under that paragraph, limited or might have limited the sum payable under this section in respect of the earlier event.

if the event happens in the first two of the four years mentioned in subsection (1) above, three-sixths;

if it happens in the third of those years, two-sixths; and

if it happens in the last of those years, one-sixth;

if the insurance was made on or before 26th March 1974, the annual amount as at that date, or

in the case of any other insurance, the first annual amount so payable,

it is a policy in respect of the premiums on which relief under section 266 is not available by virtue of subsection (3)(c) of that section; or

it is a policy of life insurance issued in connection with F96a registered pension scheme;

the surrender of the whole or part of the rights conferred by the policy; and

the falling due (otherwise than on death or maturity) of a sum payable in pursuance of a right conferred by the policy to participate in profits;

the total of the premiums which are payable in that year under the policy; and

the sums payable by reason of the surrender or, as the case may be, the sum falling due;

it is a policy in respect of the premiums on which relief under section 266 is not available by virtue of subsection (3)(c) of that section; or

it is a policy issued in the course of an industrial insurance business; or

it was issued in respect of an insurance made before 27th March 1974.

in relation to a sum payable under section 268, the premiums payable under the policy up to the happening of the event by reason of which the sum is payable; and

in relation to a sum payable under section 269, the premiums payable in the year (from the making of the insurance) in which the event happens by reason of which the sum is payable.

as between the parties, as received by the person by whom the premiums under the policy were paid; and

for the purposes of section 266, as a sum paid by that person in satisfaction of his liability resulting from the reduction of relief under this section;

F97by virtue of section 465 of ITTOIA 2005 a gain arising in connection with a policy F98. . . would be treated as forming part of an individual’s total income; and

the policy was issued in respect of an insurance made after 26th March 1974 F99. . .; and

any sum is at any time after the making of the insurance F98. . . lent to or at the direction of that individual by or by arrangement with the body issuing the policy F100. . .;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

to furnish such particulars; or

to make available for inspection by an officer authorised by the Board such books and other documents in the possession or under the control of the body;