(1)A woman may elect that for any year of assessment for which her husband is entitled to relief under section 257A—
(a)she shall be entitled (on making a claim) [F2to an income tax reduction calculated by reference to] one half of the amount specified in [F3section 257A(5A)] for that year, and
(b)the amount [F4by reference to which the calculation of the income tax reduction to which he is entitled under section 257A is to be made] shall be reduced accordingly.
(2)A husband and wife may jointly elect that for any year of assessment for which the husband is entitled to relief under section 257A—
(a)she shall be entitled (on making a claim) [F2to an income tax reduction calculated by reference to] the amount specified in [F3section 257A(5A)] for that year, and
(b)the amount that [F4by reference to which the calculation of the income tax reduction to which he is entitled under section 257A is to be made] shall be reduced accordingly F5. . . .
(3)A man may elect that for any year of assessment for which his wife is entitled to relief by virtue of an election under subsection (2) above—
(a)he shall be entitled (on making a claim) to [F6to an income tax reduction calculated by reference to] one half of the amount specified in [F3section 257A(5A)] for that year (in addition to [F7any income tax reduction to which he is already entitled] under section 257A), and
(b)the amount [F8by reference to which the calculation of the income tax reduction to which she is entitled by virtue of that election is to be made] shall be reduced accordingly.
(4)An election under this section shall be made by giving notice to the inspector in such form as the Board may determine and—
(a)subject to subsections (5) and (7) below, shall be made before the first year of assessment for which it is to have effect, and
(b)shall have effect for that and each succeeding year of assessment for which the husband is entitled to relief under section 257A, subject to its withdrawal under subsection (8) below or a subsequent election under this section.
(5)An election may be made during the first year of assessment for which it is to have effect if that is the year of assessment in which the marriage takes place.
(6)Where subsection (5) above applies, the references in subsections (1)(a), (2)(a) and (3)(a) above to the amount specified for the year of assessment in [F3section 257A(5A)] shall be read as references to that amount reduced in accordance with section 257A(6).
(7)An election may be made within the first thirty days of the first year of assessment for which it is to have effect if before that year the inspector has been given written notification that it is intended to make the election.
(8)The person or persons by whom an election was made may withdraw it by giving notice to the inspector in such form as the Board may determine; but the withdrawal shall not have effect until the year of assessment after the one in which the notice is given.
(9)A woman shall not be entitled by virtue of an election under this section to more than one [F9income tax reduction] for any year of assessment.]
Textual Amendments
F1Ss. 257BA, 257BB substituted for s. 257B (16.7.1992 with application in relation to tax for the year 1993-94 and subsequent years of assessment) by Finance (No. 2) Act 1992 (c. 48), s. 20, Sch. 5 paras.2, 10.
F2Words in s. 257BA(1)(2) substituted (with effect as mentioned in s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 2(1)(a) (with Sch. 8 para. 2(3))
F3Words in s. 257BA(1)(a)(2)(a)(3)(a)(6) substituted (with effect as mentioned in s. 32(3) of the amending Act) by Finance Act 1999 (c. 16), s. 32(1)(a)
F4Words in s. 257BA(1)(2) substituted (with effect as mentioned in s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 2(1)(b) (with Sch. 8 para. 2(3))
F5Words in s. 257BA(2) repealed (with effect as mentioned in s. 32(4), Sch. 20 Pt. 3(3) Note 2 of the repealing Act) by Finance Act 1999 (c. 16), s. 32(1)(b), Sch. 20 Pt. 3(3)
F6Words in s. 257BA(3) substituted (with effect as mentioned in s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 2(2)(a) (with Sch. 8 para. 2(3))
F7Words in s. 257BA(3) substituted (with effect as mentioned in s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 2(2)(b) (with Sch. 8 para. 2(3))
F8Words in s. 257BA(3) substituted (with effect as mentioned in s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 2(2)(c) (with Sch. 8 para. 2(3))
F9Words in s. 257BA(9) substituted (with effect as mentioned in s. 32(3) of the amending Act) by Finance Act 1999 (c. 16), s. 32(1)(c)
Modifications etc. (not altering text)
C1S. 257B-262 restricted (with effect as mentioned in s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 4(1)