54 Tax reductions in the year of marriage or entry into civil partnership
Income Tax Act 2007 (2007 c 3) | Legislation

Supplementary

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

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