Income Tax Act 2007 (c. 3)

Part 3 U.K. Personal reliefs

Chapter 3 U.K. Tax reductions for married couples and civil partners

Introduction U.K.

44 Election for new rules to apply U.K.

(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(d) cannot be withdrawn.