Part 3Personal reliefs

Chapter 3Tax reductions for married couples and civil partnersF3: persons born before 6 April 1935

Annotations:
Amendments (Textual)
F3

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)

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.