Income Tax Act 2007

42 Tax 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.