PART VII GENERAL PROVISIONS RELATING TO TAXATION OF INCOME OF INDIVIDUALS

CHAPTER I PERSONAL RELIEFS

The reliefs

257A Married couple’s allowanceF1(pre-5th December 2005 marriages).

(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 an income 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 F8and whose marriage was entered into before 5th December 2005, and either of them

F9(a)

is at any time within that year of the age of F1075 or upwards,F11 and

(b)

was born before 6th April 1935,

he shall F12(subject to subsection (3A) below) be entitled F13for that year to an income tax reduction calculated by reference to £2,705 (instead of to the reduction provided for by subsection F14. . . (2) above).

F15(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 F16subsection (3) above a person who would have been of or over F17the 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 total income for the year of assessment exceeds F18£12,300, subsections (2) and (3) above shall apply as if the amounts specified in them were reduced by—

(a)

F10one half of the excess, less

(b)

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

F19. . .

F20(5A)

The amounts specified in subsections (2) and (3) above shall not by virtue of subsection (5) above be treated as reduced below £1,970.

(6)

A man shall not be entitled by virtue of this section to more than one F21income 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 F22subsections (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.

F23(7)

F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)

F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9)

F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .