- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
52.—(1) After section 257A insert —
257AB.—(1) This section applies if —
(a)the claimant is, for the whole or any part of the year of assessment, living with his spouse or civil partner,
(b)either the claimant or his spouse or civil partner was born before 6th April 1935,
(c)the marriage or civil partnership was entered into on or after 5th December 2005 or, if the marriage was entered into before that date, an election for this section to apply has effect for that year, and
(d)the claimant’s total income for that year exceeds that of his spouse or civil partner or, if they have the same amount of total income for that year, the claimant is specified in an election as the person to be entitled to relief under this section for that year.
(2) The claimant shall be entitled for that year to an income tax reduction —
(a)calculated by reference to £5,975 (if either the claimant or his spouse or civil partner is at any time within that year of the age of 75 or upwards), or
(b)calculated by reference to £5,905 (in any other case).
(3) For the purposes of subsection (2)(a) above an individual who would have been of or over the age of 75 within the year of assessment if he had not died in the course of it shall be treated as having been of that age within that year.
(4) In relation to a claimant whose total income for the year of assessment exceeds £19,500, subsection (2) above applies as if the amounts specified in it were reduced by—
(a)one half of the excess, less
(b)any reduction made in his allowance under section 257 by virtue of subsection (5) of that section.
(5) The amounts specified in subsection (2) above shall not by virtue of subsection (4) above be treated as reduced below £2,280.
(6) An individual shall not be entitled by virtue of this section to more than one income tax reduction for any year of assessment.
(7) In relation to a claim by an individual who —
(a)becomes a spouse or civil partner in the year of assessment, and
(b)has not previously in the year been entitled to relief under this section,
this section shall have effect as if the amounts specified in subsection (2) above were reduced by one twelfth for each month of the year ending before the date of the marriage or civil partnership.
In this subsection “month” means a month beginning with the 6th day of a month of the calendar year.
(8) An election under subsection (1)(c) —
(a)shall be made jointly by the parties to the marriage,
(b)shall be made before the first year of assessment for which it is to have effect,
(c)shall have effect for that and each succeeding year of assessment for which any party to the marriage is entitled to relief under this section, and
(d)shall be irrevocable.
(9) An election under subsection (1)(d) —
(a)shall be made jointly by the parties to the marriage or civil partnership, and
(b)shall be made on or before the 5th anniversary of the 31st January next following the end of the year of assessment to which the election relates.”.
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: