Part 3Personal reliefs
Chapter 3Tax reductions for married couples and civil partnersF3: persons born before 6 April 1935
Introduction
42Tax reductions under Chapter
1
This Chapter contains provisions about entitlement to tax reductions in a case where a party to a marriage or civil partnership was born before 6 April 1935.
2
Individuals are entitled to tax reductions under the following provisions of this Chapter—
a
section 45 (marriages before 5 December 2005),
b
section 46 (marriages and civil partnerships on or after 5 December 2005),
c
section 47 (election by individual to transfer relief under section 45 or 46),
d
section 48 (joint election to transfer relief under section 45 or 46),
e
section 49 (election for partial transfer back of relief),
f
section 51 (transfer of unused relief), and
g
section 52 (transfer back of unused relief).
3
The tax reductions under sections 45 to 49 are subject to section 54 (tax reductions in the year of marriage or entry into civil partnership).
4
A tax reduction under this Chapter is given effect at Step 6 of the calculation in section 23.
43Meaning of “the minimum amount”
In this Chapter “the minimum amount” means F4£4,280.
43AF2Meaning of “relevant conversion”
For the purposes of this Chapter, a civil partnership between two people results from a relevant conversion if—
a
the civil partnership results from—
i
the conversion of their marriage into a civil partnership under Part 3 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020, or
ii
the conversion of their marriage into a civil partnership under Part 4 or 5 of those Regulations, and
b
the marriage took place before 5 December 2005.
44Election for new rules to apply
1
In this Chapter “an election for the new rules to apply” means an election made by a husband and wife who got married before 5 December 2005 F1, or by the civil partners in a civil partnership which results from a relevant conversion, for the new rules to apply to them instead of the old rules.
2
In subsection (1)—
“the new rules” means the rules for relief under section 46 (marriages and civil partnerships on or after 5 December 2005), and
“the old rules” means the rules for relief under section 45 (marriages before 5 December 2005).
3
An election for the new rules to apply—
a
must be made jointly by the parties to the marriage F5or civil partnership,
b
must be made before the first tax year for which it is to be in force,
c
continues in force in each subsequent tax year, and
d
cannot be withdrawn.
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)