Part 3 U.K.Personal reliefs

Chapter 3 U.K.Tax reductions for married couples and civil partners[F1 : persons born before 6 April 1935]

Textual Amendments

F1 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)

Elections to transfer relief U.K.

48 Joint election to transfer relief under section 45 or 46 U.K.

(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, and

(b) the conditions set out in subsection (2) are met,

the individual is entitled to a tax reduction for that tax year of 10% of the minimum amount.

(2) The conditions are that—

(a) the individual and the individual's spouse or civil partner have made a joint election which is in force for the tax year,

(b) the individual makes a claim, and

(c) the individual meets the requirements of section 56 (residence etc).

(3) If an individual is entitled to a tax reduction under subsection (1), the tax reduction to which the individual's spouse or civil partner is entitled under section 45 or 46 is calculated for the tax year as if the appropriate amount were reduced by the minimum amount.

(4) In subsection (3) “the appropriate amount” means—

(a) if the individual's spouse [F2 or civil partner] is entitled to a tax reduction under section 45, the amount specified in section 45(3)(a) F3 ... , after any reductions under section 45(4) and 54(2), or

(b) if the individual's spouse or civil partner is entitled to a tax reduction under section 46, the amount specified in section 46(3)(a) F3 ... , after any reductions under sections 46(4) and 54(2).

Textual Amendments

F2 Words in s. 48(4)(a) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 45(6)

F3 Words in s. 48(4) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1