Section 54 | Tax reductions in the year of marriage or entry into civil partnership

(1)Subsection (2) applies if an individual—

(a)gets married or enters into a civil partnership in a tax year, and

(b)claims a tax reduction under section 45 or 46 for that tax year.

(2)In calculating the amount of the tax reduction (if any) to which the individual is entitled under that section, the amounts specified in section 45(3) or 46(3) (as applicable) are reduced by one twelfth for each month of the tax year which is a month ending before the date on which—

(a)the marriage took place, or

(b)the civil partnership was formed.

(3)The reference in subsection (2) to the amounts specified in section 45(3) or 46(3) is to those amounts after any reduction under section 45(4) or 46(4).

(4)But if—

(a)the individual has previously been married or in a civil partnership in the same tax year, and

(b)the conditions in section 45(2) or (2A) or 46(2) are met in relation to the earlier marriage or civil partnership,^F1

subsection (2) applies only if the claim is in respect of the later marriage or civil partnership.

(5)If a claim under section 47, 48 or 49 is for the tax year in which the marriage takes place, or the civil partnership is formed, the references in those sections to the minimum amount are to be read as references to the minimum amount reduced by one twelfth for each month of the tax year which is a month ending before the date on which—

(a)the marriage took place, or

(b)the civil partnership was formed.

(6)In this section, “month” means a period beginning with the sixth day of a calendar month and ending with the fifth day of the next calendar month.