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Income Tax Act 2007
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Changes over time for: Section 45
Version Superseded: 23/01/2024
Alternative versions:
- 06/04/2007- Amendment
- 10/12/2007- Amendment
- 24/11/2008- Amendment
- 02/12/2010- Amendment
- 06/12/2011- Amendment
- 06/12/2012- Amendment
- 31/01/2013- Amendment
- 05/12/2013- Amendment
- 17/07/2014- Amendment
- 10/12/2014- Amendment
- 26/03/2015- Amendment
- 05/12/2016- Amendment
- 30/11/2017- Amendment
- 06/11/2018- Amendment
- 23/03/2020- Amendment
- 07/12/2020- Amendment
- 01/02/2021- Amendment
- 13/12/2021- Amendment
- 06/04/2023- Amendment
- 06/04/2023
Point in time - 23/01/2024- Amendment
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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) [F1or 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) F2... .
(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).
[F3(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)[F4£10,375], if either the man or his wife [F5or civil partner] is aged 75 or over at some time in the tax year F6...
F6(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)For a man whose adjusted net income for the tax year exceeds [F7£34,600], the amounts specified in subsection (3) are reduced by [F8half 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
F1Words 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)
F2Words 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
F3S. 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)
F4Sum in s. 45(3)(a) substituted (for the tax year 2023-24) by The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2023 (S.I. 2023/36), art. 2(c)
F5Words 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)
F6Words 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
F7Sum in s. 45(4) substituted (for the tax year 2023-24) by The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2023 (S.I. 2023/36), art. 2(e)
F8Words 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)
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