Elections to transfer reliefU.K.
47Election by individual to transfer relief under section 45 or 46U.K.
(1)If—
(a)an individual's spouse or civil partner is entitled to a tax reduction under section 45 or 46 for a tax year, and
(b)the individual meets the conditions set out in subsection (2),
the individual is entitled to a tax reduction for that tax year of 10% of half the minimum amount.
(2)The conditions are that the individual—
(a)has made an election which is in force for the tax year,
(b)makes a claim, and
(c)meets the requirements of section 56 (residence etc).
(3)If an individual is entitled to a tax reduction under subsection (1), the tax reduction to which the individual's spouse or civil partner is entitled under section 45 or 46 is calculated for the tax year as if the appropriate amount were reduced by half the minimum amount.
(4)In subsection (3) “the appropriate amount” means—
(a)if the individual's spouse [F1or civil partner] is entitled to a tax reduction under section 45, the amount specified in section 45(3)(a) F2... , after any reductions under section 45(4) and 54(2), or
(b)if the individual's spouse or civil partner is entitled to a tax reduction under section 46, the amount specified in section 46(3)(a) F2... , after any reductions under sections 46(4) and 54(2).
Textual Amendments
F1Words in s. 47(4)(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(6)
F2Words in s. 47(4) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
48Joint election to transfer relief under section 45 or 46U.K.
(1)If—
(a)an individual's spouse or civil partner is entitled to a tax reduction under section 45 or 46 for a tax year, and
(b)the conditions set out in subsection (2) are met,
the individual is entitled to a tax reduction for that tax year of 10% of the minimum amount.
(2)The conditions are that—
(a)the individual and the individual's spouse or civil partner have made a joint election which is in force for the tax year,
(b)the individual makes a claim, and
(c)the individual meets the requirements of section 56 (residence etc).
(3)If an individual is entitled to a tax reduction under subsection (1), the tax reduction to which the individual's spouse or civil partner is entitled under section 45 or 46 is calculated for the tax year as if the appropriate amount were reduced by the minimum amount.
(4)In subsection (3) “the appropriate amount” means—
(a)if the individual's spouse [F3or civil partner] is entitled to a tax reduction under section 45, the amount specified in section 45(3)(a) F4... , after any reductions under section 45(4) and 54(2), or
(b)if the individual's spouse or civil partner is entitled to a tax reduction under section 46, the amount specified in section 46(3)(a) F4... , after any reductions under sections 46(4) and 54(2).
Textual Amendments
F3Words in s. 48(4)(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(6)
F4Words in s. 48(4) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1
49Election for partial transfer back of reliefU.K.
(1)If an individual whose spouse or civil partner is entitled under section 48(1) to a tax reduction for a tax year—
(a)has made an election which is in force for the tax year, and
(b)makes a claim,
the individual is entitled to a tax reduction for that tax year of 10% of half the minimum amount (in addition to any tax reduction to which the individual is entitled under section 45 or 46).
(2)The amount of the tax reduction to which the individual's spouse or civil partner is entitled under section 48(1) for that tax year is 10% of half the minimum amount (instead of 10% of the minimum amount).
50Procedure for making and withdrawing elections under sections 47 to 49U.K.
(1)This section applies to elections under sections 47 to 49.
(2)An election—
(a)must, except in the cases dealt with by subsection (3), be made before the first tax year in which it is to be in force, and
(b)continues in force in each subsequent tax year until it is withdrawn.
(3)An election—
(a)may be made in the first tax year in which it is to be in force if that is the tax year in which the marriage takes place or the civil partnership is formed, and
(b)may be made in the first 30 days of the first tax year in which it is to be in force if appropriate notice is given before the tax year.
(4)In subsection (3), “appropriate notice” means notice given to an officer of Revenue and Customs by the individual or (in the case of a joint election) individuals concerned that it is intended to make the election.
(5)An election may be withdrawn only by—
(a)a notice given by the individual or individuals by whom the election was made, or
(b)a subsequent election under section 47, 48 or 49.
(6)If an election is withdrawn under subsection (5)(a), the withdrawal does not have effect until the tax year after the one in which the notice is given.
(7)A notice under subsection (5)(a)—
(a)must be given to an officer of Revenue and Customs, and
(b)must be in the form specified by the Commissioners for Her Majesty's Revenue and Customs.