Part 3 U.K.Personal reliefs

Chapter 3 U.K.Tax reductions for married couples and civil partners[F1 : persons born before 6 April 1935]

Textual Amendments

F1 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)

Married couple's allowance U.K.

45 Marriages before 5 December 2005 U.K.

(1) If a man—

(a) makes a claim for a tax year, and

(b) meets the conditions set out in subsection (2) [F2 or the conditions set out in subsection (2A)],

he is entitled to a tax reduction for the tax year of 10% of the amount specified in subsection (3)(a) F3 ... .

(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).

[F4 (2A) The conditions are that—

(a) for the whole or part of the tax year he is in a civil partnership and his female civil partner is living with him,

(b) the civil partnership results from a relevant conversion and no election for the new rules to apply is in force for the tax year,

(c) he or his civil partner was born before 6 April 1935, and

(d) he meets the requirements of section 56 (residence etc).]

(3) The amount is—

(a) [F5 £9,125], if either the man or his wife [F6 or civil partner] is aged 75 or over at some time in the tax year F7 ...

F7 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) For a man whose adjusted net income for the tax year exceeds [F8 £30,400], the amounts specified in subsection (3) are reduced by [F9 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.

Textual Amendments

F2 Words in s. 45(1)(b) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 45(4)(a)

F3 Words in s. 45(1) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

F4 S. 45(2A) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 45(4)(b)

F5 Sum in s. 45(3)(a) specified (1.2.2021 with effect for the tax year 2021-22) by The Income Tax (Indexation) Order 2021 (S.I. 2021/111), art. 3(d)

F6 Words in s. 45(3)(a) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 45(4)(c)

F7 Words in s. 45(3) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

F8 Sum in s. 45(4) specified (1.2.2021 with effect for the tax year 2021-22) by The Income Tax (Indexation) Order 2021 (S.I. 2021/111), art. 3(f)

F9 Words in s. 45(4) substituted for s. 45(4)(a)(b) (with effect in accordance with s. 5(11) of the amending Act) by Finance Act 2015 (c. 11), s. 5(6)