Section 46 Marriages and civil partnerships on or after 5 December 2005

makes a claim for a tax year, and

meets the conditions set out in subsection (2),

for the whole or part of the tax year the individual is married or in a civil partnership and is living with the spouse or civil partner,

the marriage took place, or the civil partnership was formed, on or after 5 December 2005 or, if the marriage took place before that date F2or if the civil partnership results from a relevant conversion, an election for the new rules to apply is in force for the tax year,

the individual, or the spouse or civil partner, was born before 6 April 1935,

the individual meets the requirements of section 56 (residence etc), and

the individual's net income for the tax year exceeds that of the spouse or civil partner or, if they have the same amount of net income for the tax year, the individual is specified in an election as the person to be entitled to relief under this section for the year.

F3£11,700, if either the individual, or the spouse or civil partner, is aged 75 or over at some time in the tax year F4...

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

is to be made jointly by the parties to the marriage or civil partnership, and

is to be made F7not more than 4 years after the end of the tax year to which the election relates.