Part 3Personal reliefs
Chapter 3Tax reductions for married couples and civil partnersF1: persons born before 6 April 1935
Introduction
42Tax reductions under Chapter
1
This Chapter contains provisions about entitlement to tax reductions in a case where a party to a marriage or civil partnership was born before 6 April 1935.
2
Individuals are entitled to tax reductions under the following provisions of this Chapter—
a
section 45 (marriages before 5 December 2005),
b
section 46 (marriages and civil partnerships on or after 5 December 2005),
c
section 47 (election by individual to transfer relief under section 45 or 46),
d
section 48 (joint election to transfer relief under section 45 or 46),
e
section 49 (election for partial transfer back of relief),
f
section 51 (transfer of unused relief), and
g
section 52 (transfer back of unused relief).
3
The tax reductions under sections 45 to 49 are subject to section 54 (tax reductions in the year of marriage or entry into civil partnership).
4
A tax reduction under this Chapter is given effect at Step 6 of the calculation in section 23.
Words in Pt. 3 Ch. 3 heading inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(6)