Part 3Personal reliefs
Chapter 3Tax reductions for married couples and civil partnersF1: persons born before 6 April 1935
Transfer of unused relief
51Transfer of unused relief
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,
b
the spouse or civil partner's MCA tax reductions are greater than the spouse or civil partner's comparable tax liability, and
c
the conditions set out in subsection (4) are met,
the individual is entitled to a tax reduction for that tax year equal to the unused part of the spouse or civil partner's MCA tax reductions.
2
The spouse or civil partner's MCA tax reductions are the sum of—
a
the tax reduction to which the spouse or civil partner is entitled under section 45 or 46, and
b
any tax reduction under section 49 to which the spouse or civil partner is entitled for the tax year.
3
The unused part of the spouse or civil partner's MCA tax reductions is equal to—
a
the spouse or civil partner's MCA tax reductions, less
b
the spouse or civil partner's comparable tax liability.
4
The conditions are that—
a
the spouse or civil partner gives notice to an officer of Revenue and Customs that subsection (1) is to apply for the tax year,
b
the individual makes a claim, and
c
the individual meets the requirements of section 56 (residence etc).
5
The tax reduction to which the individual is entitled under subsection (1) is in addition to any tax reduction to which the individual is entitled under section 47 or 48.
6
The meaning of “comparable tax liability” is given in section 53.
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)