Section 51 — Income Tax Act 2007: Transfer of unused relief

Transfer of unused relief 51 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, b the spouse or civil partner's MCA tax reductions are greater than the spouse or civil partner's comparable tax liability, and c the conditions set out in subsection (4) are met, the individual is entitled to a tax reduction for that tax year equal to the unused part of the spouse or civil partner's MCA tax reductions.

2 The spouse or civil partner's MCA tax reductions are the sum of—

a the tax reduction to which the spouse or civil partner is entitled under section 45 or 46, and b any tax reduction under section 49 to which the spouse or civil partner is entitled for the tax year.

3 The unused part of the spouse or civil partner's MCA tax reductions is equal to—

a the spouse or civil partner's MCA tax reductions, less b the spouse or civil partner's comparable tax liability.

4 The conditions are that—

a the spouse or civil partner gives notice to an officer of Revenue and Customs that subsection (1) is to apply for the tax year, b the individual makes a claim, and c the individual meets the requirements of section 56 (residence etc).

5 The tax reduction to which the individual is entitled under subsection (1) is in addition to any tax reduction to which the individual is entitled under section 47 or 48.

6 The meaning of “comparable tax liability” is given in section 53.