172.This section specifies the minimum amount of the allowance by reference to which relief is given. It is based on sections 257A(5A) and 257AB(5) of ICTA.
173.The tax reduction for married couples and civil partners is a percentage of a specified amount known as the “married couple’s allowance” (see sections 45(3) and 46(3)). The allowance depends on the ages of the couple and the level of the claimant’s income. But that amount cannot be reduced below a certain level which is given a new label “the minimum amount”.