Part 3Personal reliefs
Chapter 3Tax reductions for married couples and civil partnersF5: persons born before 6 April 1935
Married couple's allowance
45Marriages before 5 December 2005
1
If a man—
a
makes a claim for a tax year, and
b
meets the conditions set out in subsection (2) F8or 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).
F62A
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
F9b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
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.
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)