Section 44 | Election for new rules to apply

(1)In this Chapter “an election for the new rules to apply” means an election made by a husband and wife who got married before 5 December 2005 , or by the civil partners in a civil partnership which results from a relevant conversion, for the new rules to apply to them instead of the old rules.^F1

(2)In subsection (1)—

“the new rules” means the rules for relief under section 46 (marriages and civil partnerships on or after 5 December 2005), and

“the old rules” means the rules for relief under section 45 (marriages before 5 December 2005).

(3)An election for the new rules to apply—

(a)must be made jointly by the parties to the marriage or civil partnership,^F2

(b)must be made before the first tax year for which it is to be in force,

(c)continues in force in each subsequent tax year, and

(d)cannot be withdrawn.