Related Commentary  

46(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).

46(2)  The conditions are that–

(a)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,

(b)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, an election for the new rules to apply is in force for the tax year,

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