Part 3

Personal reliefs
Chapter 3

Tax reductions for married couples and civil partners

Elections to transfer relief

Election for partial transfer back of relief
49
1
If an individual whose spouse or civil partner is entitled under section 48(1) to a tax reduction for a tax year—
a
has made an election which is in force for the tax year, and
b
makes a claim,
the individual is entitled to a tax reduction for that tax year of 10% of half the minimum amount (in addition to any tax reduction to which the individual is entitled under section 45 or 46).
2
The amount of the tax reduction to which the individual’s spouse or civil partner is entitled under section 48(1) for that tax year is 10% of half the minimum amount (instead of 10% of the minimum amount).