(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,