The rules governing the married couple’s allowance where the marriage took place before 5 December 2005 are contained in ITA 2007, s. 45. These are referred to as the ‘old rules’.

Under the old rules, the allowance is given to a man who meets the conditions set out below (ITA 2007, s. 45(1)). The conditions are as follows:

for the whole or part of the tax year in question, he is married and his wife is living with him;

the marriage took place before 5 December 2005 and no election is in force for the ‘new rules’ (see ¶156-050) to apply for that tax year;

either he or his wife was born before 6 April 1935; and

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