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Income and Corporation Taxes Act 1988, Section 257BB is up to date with all changes known to be in force on or before 01 September 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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(1)Where—
(a)[F3an individual] is entitled to relief under section 257A [F4or 257AB], but
[F5(b)the amount of the reduction to which [F6the individual] is entitled is determined in accordance with section 256(2)(b) [F7 (read with section 25(6)(c) of the M1Finance Act 1990 where applicable)] or, by virtue of [F8the individual's] having no income tax liability to which that reduction is applicable, is nil,
[F9the individual's spouse or civil partner] shall be entitled (in addition to any reduction to which [F10that spouse or civil partner] is entitled by virtue of an election under section 257BA) to an income tax reduction calculated by reference to an amount equal to the unused part of the amount by reference to which [F11the individual's] income tax reduction fell to be calculated in pursuance of section 257A [F12or 257AB] and any election under section 257BA.]
(2)Subsection (1) above shall not apply for a year of assessment unless the claimant’s [F13spouse or civil partner] gives notice to the inspector that it is to apply.
(3)Where—
(a)[F14an individual] is entitled to relief by virtue of an election under section 257BA, but
[F15(b)the amount of the reduction to which [F16the individual] is entitled is determined in accordance with section 256(2)(b) [F7 (read with section 25(6)(c) of the M1Finance Act 1990 where applicable)] or, by virtue of [F17the individual's] having no income tax liability to which that reduction is applicable, is nil,
[F18the individual's spouse or civil partner] shall be entitled (in addition to any other reduction to which [F19that spouse or civil partner] is entitled by virtue of section 257A [F20or 257AB]) to an income tax reduction calculated by reference to an amount equal to the unused part of the amount by reference to which [F21the individual's] income tax reduction fell to be calculated in pursuance of that election.]
[F22(3A)In this section references, in relation to such an amount as is mentioned in subsection (1)(b) or (3)(b), to the unused part of an amount by reference to which any income tax reduction fell to be calculated are references to so much of it (including, where the amount so mentioned is nil, all of it) as has no practical effect on the determination of the amount so mentioned.]
(4)Subsection (3) above shall not apply for a year of assessment unless the claimant’s [F23spouse or civil partner] gives notice to the inspector that it is to apply.
(5)Any notice under subsection (2) or (4) above—
(a)shall be given [F24on or before the fifth anniversary of the 31st January next following] the end of the year of assessment to which it relates,
(b)shall be in such form as the Board may determine, and
(c)shall be irrevocable.
(6)F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in s. 257BB 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), 54(6)
F2Ss. 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.
F3Words in s. 257BB(1)(a) substituted (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), 54(2)(a)(i)
F4Words in s. 257BB(1)(a) 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), 54(2)(a)(ii)
F5S. 257BB(1)(b) and words substituted (with effect as mentioned in s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 3(1)
F6Words in s. 257BB(1)(b) substituted (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), 54(2)(b)(i)
F7Words in s. 257BB(1)(b)(3)(b) inserted (with effect in accordance with s. 39(10) of the amending Act) by Finance Act 2000 (c. 17), s. 39(8)
F8Words in s. 257BB(1)(b) substituted (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), 54(2)(b)(ii)
F9Words in s. 257BB(1) substituted (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), 54(2)(c)(i)
F10Words in s. 257BB(1) substituted (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), 54(2)(c)(ii)
F11Words in s. 257BB(1) substituted (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), 54(2)(c)(iii)
F12Words in s. 257BB(1) 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), 54(2)(c)(iv)
F13Words in s. 257BB(2) substituted (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), 54(3)
F14Words in s. 257BB(3)(a) substituted (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), 54(4)(a)
F15S. 257BB(3)(b) and words substituted (with effect as mentioned in s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 3(2)
F16Words in s. 257BB(3)(b) substituted (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), 54(4)(b)(i)
F17Words in s. 257BB(3)(b) substituted (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), 54(4)(b)(ii)
F18Words in s. 257BB(3) substituted (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), 54(4)(c)(i)
F19Words in s. 257BB(3) substituted (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), 54(4)(c)(ii)
F20Words in s. 257BB(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), 54(4)(c)(iii)
F21Words in s. 257BB(3) substituted (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), 54(4)(c)(iv)
F22S. 257BB(3A) inserted (with effect as mentioned in s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 3(3)
F23Words in s. 257BB(4) substituted (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), 54(5)
F24Words in s. 257BB(5)(a) substituted (with effect in accordance with s. 135(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 21 para. 4
F25S. 257BB(6) repealed (with effect as mentioned in s. 77(7) of the repealing Act) by Finance Act 1994 (c. 9), Sch. 8 para. 3(4), Sch. 26 Pt. 5(1), Note
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)
C2S. 257BB(5) modified (1992-93, 1993-94 and 1994-5) by The Lloyd's Underwriters (Tax) (1992-93 to 1996-97) Regulations 1995 (S.I. 1995/352), regs. 1, 14, 15, Sch.
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