Regulation 51 Income and Corporation Taxes Act 1988
(1)
Section 257A (married couple’s allowance) is amended as follows.
(2)
In subsection (2) —
(a)
after “living with him” insert “and whose marriage was entered into before 5th December 2005”, and
(b)
after “he shall” insert “(subject to subsection (3A) below)”.
(3)
In subsection (3) —
(a)
after “living with him” insert “and whose marriage was entered into before 5th December 2005”, and
(b)
after “he shall” insert “(subject to subsection (3A) below)”.
(4)
After that subsection insert —
“(3A)Subsections (2) and (3) above shall not apply in relation to the claimant for any year of assessment if an election made by the claimant and his wife under section 257AB(1)(c) has effect for that year.”.
(5)
In the heading, at the end insert “(pre-5th December 2005 marriages)”.