Section 42 — Income Tax Act 2007: Tax reductions under Chapter

Tax reductions under Chapter 42 1 This Chapter contains provisions about entitlement to tax reductions in a case where a party to a marriage or civil partnership was born before 6 April 1935.

2 Individuals are entitled to tax reductions under the following provisions of this Chapter—

a section 45 (marriages before 5 December 2005),

b section 46 (marriages and civil partnerships on or after 5 December 2005),

c section 47 (election by individual to transfer relief under section 45 or 46),

d section 48 (joint election to transfer relief under section 45 or 46),

e section 49 (election for partial transfer back of relief),

f section 51 (transfer of unused relief),

and g section 52 (transfer back of unused relief).

3 The tax reductions under sections 45 to 49 are subject to section 54 (tax reductions in the year of marriage or entry into civil partnership).

4 A tax reduction under this Chapter is given effect at Step 6 of the calculation in section 23.