Related Commentary  

45(1)  If a man–

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

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

he is entitled to a tax reduction for the tax year of 10% of the amount specified in subsection (3)(a).

45(2)  The conditions are that–

(a)for the whole or part of the tax year he is married and his wife is living with him,

(b)the marriage took place before 5 December 2005 and no election for the new rules to apply is in force for the tax year,

(c)he or his wife was born before 6 April 1935, and

(d)he meets the requirements of section 56 (residence etc).

45(3)  The amount is–

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