53.—(1) Section 257BA (elections as to transfer of relief under section 257A) is amended as follows.
(2) In subsection (1) —
(a)for “A woman” to “relief under section 257A—” substitute “An individual may elect that for any year of assessment for which the individual’s spouse or civil partner is entitled to relief under section 257A or 257AB—”,
(b)in paragraph (a) —
(i)for “she” substitute “the individual”, and
(ii)after “257A(5A)” insert “or 257AB(5)”, and
(c)in paragraph (b) —
(i)for “he” substitute “the individual’s spouse or civil partner”, and
(ii)after “257A” insert “or 257AB”.
(3) In subsection (2) —
(a)for “A husband” to “relief under section 257A—” substitute “An individual and the individual’s spouse or civil partner may jointly elect that for any year of assessment for which the individual is entitled to relief under section 257A or 257AB—”,
(b)in paragraph (a) —
(i)for “she” substitute “the individual’s spouse or civil partner”, and
(ii)after “257A(5A)” insert “or 257AB(5)”, and
(c)in paragraph (b) —
(i)for “he” substitute “the individual”, and
(ii)after “257A” insert “or 257AB”.
(4) In subsection (3) —
(a)for “A man” to “his wife” substitute “An individual may elect that for any year of assessment for which the individual’s spouse or civil partner”,
(b)in paragraph (a) —
(i)for “he”, in both places, substitute “the individual”,
(ii)after “257A(5A)” insert “or 257AB(5)”, and
(iii)after “257A” insert “or 257AB”, and
(c)in paragraph (b) for “she” substitute “the individual’s spouse or civil partner”.
(5) In subsection (4)(b) —
(a)for “the husband” substitute “the individual concerned”, and
(b)after “257A” insert “or 257AB”.
(6) In subsection (5), after “marriage” insert “or civil partnership”.
(7) In subsection (6) —
(a)after “257A(5A)” insert “or 257AB(5)”, and
(b)after “257A(6)” insert “or (as the case may be) 257AB(7)”.
(8) In subsection (9), for “A woman” substitute “An individual”.
(9) In the heading, at the end insert “or 257AB”.