11 Tax relief for married couples and civil partners
Finance Act 2014 (2014 c 26) | Legislation

Chapter 2
Income Tax: General

Exemptions and reliefs

11  Tax relief for married couples and civil partners

(1)     ITA 2007 is amended as set out in subsections (2) to (8).

(2)     After section 55 insert—

“Chapter 3A
Transferable Tax Allowance for Married Couples and Civil Partners
Introduction
55A Tax reduction under Chapter

(1)     This Chapter contains provisions about the entitlement of a spouse or civil partner to a tax reduction in a case where the other party to the marriage or civil partnership has elected for a reduced personal allowance.

(2)     A tax reduction under this Chapter is given effect at Step 6 of the calculation in section 23.

(3)     For the effect of section 809B (claim for remittance basis to apply) applying to an individual for a tax year, see section 809G (no entitlement to tax reduction).

Tax reduction
55B Tax reduction: entitlement

(1)     An individual is entitled to a tax reduction for a tax year of the appropriate percentage of the transferable amount if the conditions in subsection (2) are met.

(2)     The conditions are that—

(a)     the individual is married to, or in a civil partnership with, a person who makes an election under section

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