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Changes over time for: Section 45


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Version Superseded: 05/12/2016
Status:
Point in time view as at 26/03/2015. This version of this provision has been superseded.

Status
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Changes to legislation:
There are currently no known outstanding effects for the Income Tax Act 2007, Section 45.

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45Marriages before 5 December 2005U.K.
This section has no associated Explanatory Notes
(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) ... .
(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)[£8,355], if either the man or his wife is aged 75 or over at some time in the tax year ...
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)For a man whose adjusted net income for the tax year exceeds [£27,700], the amounts specified in subsection (3) are reduced by [half the excess].
(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.
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