46 Marriages and civil partnerships on or after 5 December 2005
Income Tax Act 2007 (2007 c 3) | Legislation

46  Marriages and civil partnerships on or after 5 December 2005

(1)     If an individual—

(a)     makes a claim for a tax year, and

(b)     meets the conditions set out in subsection (2),

the individual 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 the individual is married or in a civil partnership

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