Section 45 | Marriages before 5 December 2005

(1)If a man—^F1

(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),^F2

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—^F3

(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,^F3

(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,^F3

(c)he or his civil partner was born before 6 April 1935, and^F3

(d)he meets the requirements of section 56 (residence etc).^F3

(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 ...^F4F5F6

(b)Repealed^F6

(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.^F7F8

(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.