Part 3Personal reliefs
Chapter 3Tax reductions for married couples and civil partners
Married couple's allowance
45Marriages before 5 December 2005
1
If a man—
a
makes a claim for a tax year, and
b
meets the conditions set out in subsection (2),
he is entitled to a tax reduction for the tax year of 10% of the amount specified in subsection (3)(a) or (b) (as applicable).
2
The conditions are that—
a
for the whole or part of the tax year he is married and his wife is living with him,
b
the marriage took place before 5 December 2005 and no election for the new rules to apply is in force for the tax year,
c
he or his wife was born before 6 April 1935, and
d
he meets the requirements of section 56 (residence etc).
3
The amount is—
a
F1£7,915, if either the man or his wife is aged 75 or over at some time in the tax year, and
b
F2£7,805, in any other case.
4
For a man whose adjusted net income for the tax year exceeds F3£26,100, the amounts specified in subsection (3) are reduced by—
a
half the excess, less
b
any reduction in his personal allowance under section 36(2) or 37(2).
5
But subsection (4) does not reduce the amounts specified in subsection (3) below the minimum amount.
6
For the meaning of “adjusted net income” see section 58.