Part 3Personal reliefs
Chapter 3Tax reductions for married couples and civil partners
Introduction
44Election for new rules to apply
1
In this Chapter “an election for the new rules to apply” means an election made by a husband and wife who got married before 5 December 2005 for the new rules to apply to them instead of the old rules.
2
In subsection (1)—
“the new rules” means the rules for relief under section 46 (marriages and civil partnerships on or after 5 December 2005), and
“the old rules” means the rules for relief under section 45 (marriages before 5 December 2005).
3
An election for the new rules to apply—
a
must be made jointly by the parties to the marriage,
b
must be made before the first tax year for which it is to be in force,
c
continues in force in each subsequent tax year, and
d
cannot be withdrawn.