Section 55D | Procedure for elections under section 55C ^F1

(1)An election under section 55C is to be made not more than 4 years after the end of the tax year to which it relates.^F1

(2)If the conditions in paragraphs (a) to (d) of section 55C(1) continue to be met, an election continues in force in each subsequent tax year unless—^F1

(a)subsection (3) applies,^F1

(b)the election is withdrawn, or^F1

(c)it ceases to have effect under subsection (5).^F1

(3)Where an election is made after the end of the tax year to which it relates or is made after the death of either of the spouses or civil partners, the election has effect for the tax year to which it relates only (and accordingly does not continue in force for subsequent tax years under subsection (2)).^F1F2

(4)An election may be withdrawn only by a notice given by the individual by whom the election was made ; an election made by an individual's personal representatives may not be withdrawn.^F1F3

(5)If an individual's spouse or civil partner does not obtain a tax reduction under section 55B in respect of a tax year in which an election is in force the election ceases to have effect for subsequent tax years; but this does not prevent an individual making a further election for the purposes of section 55B(2)(a) (whether or not in relation to the same marriage or civil partnership).^F1

(6)The withdrawal of an election under subsection (4) does not, except in the cases dealt with by subsection (7), have effect until the tax year after the one in which the notice is given.^F1

(7)The withdrawal of an election under subsection (4) has effect for the tax year in which the notice is given if—^F1

(a)in a case where the individual concerned met the condition in section 55C(1)(a) by reason of being married, the marriage has come to an end in that tax year, or^F1

(b)in a case where the individual concerned met the condition in section 55C(1)(a) by reason of being in a civil partnership, the civil partnership has come to an end in that tax year.^F1

(8)For the purposes of subsection (7)(a), a marriage comes to an end if any of the following is made in respect of it—^F1

(a)in England and Wales, a divorce order which has been made final, a nullity of marriage order which has been made final, a judicial separation order or a corresponding decree,^F1F4

(b)in Scotland, a decree of divorce, a declarator of nullity or a decree of separation or^F1F5

(c)in Northern Ireland, a decree absolute of divorce, a decree of nullity of marriage or a decree of judicial separation.^F1F6

(9)For the purposes of subsection (7)(b), a civil partnership comes to an end if any of the following is made in respect of it—^F1

(a)a dissolution order or nullity order, which has been made final,^F1

(b)a separation order, or^F1

(c)in Scotland, a decree of dissolution, a declarator of nullity or a decree of separation.^F1

(10)A notice under subsection (4) must—^F1

(a)be given to an officer of Revenue and Customs, and^F1

(b)must be in the form specified by the Commissioners for Her Majesty's Revenue and Customs.^F1

(11)Paragraph 3(1)(b) of Schedule 1A to TMA 1970 (amendment of claims and elections) does not apply to an election under section 55C.^F1

(12)In subsection (8) “corresponding decree” means any of the following—^F1F7

a decree absolute of divorce;

a decree absolute of nullity of marriage;

a decree of judicial separation.