Section 45 — Income Tax Act 2007: Marriages before 5 December 2005

Marriages before 5 December 2005 45 1 If a man—

a makes a claim for a tax year, and b meets the conditions set out in subsection (2) or the conditions set out in subsection (2A) , he is entitled to a tax reduction for the tax year of 10% of the amount specified in subsection (3)(a) ... .

2 The conditions are that—

a for the whole or part of the tax year he is married and his wife is living with him, b the marriage took place before 5 December 2005 and no election for the new rules to apply is in force for the tax year, c he or his wife was born before 6 April 1935, and d he meets the requirements of section 56 (residence etc). 2A The conditions are that—

a for the whole or part of the tax year he is in a civil partnership and his female civil partner is living with him, b the civil partnership results from a relevant conversion and no election for the new rules to apply is in force for the tax year, c he or his civil partner was born before 6 April 1935, and d he meets the requirements of section 56 (residence etc).

3 The amount is—

a £11,700 if either the man or his wife or civil partner is aged 75 or over at some time in the tax year ... b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 For a man whose adjusted net income for the tax year exceeds £39,200 , the amounts specified in subsection (3) are reduced by half the excess .

5 But subsection (4) does not reduce the amounts specified in subsection (3) below the minimum amount.

6 For the meaning of “adjusted net income” see section 58.