The rules governing the tax reduction for married couples and civil partners where the union took place on or after 5 December 2005 are identical to those applying to married couples who married before that date (see ¶156-025) except that the entitlement to claim the allowance vests with the spouse or partner with the higher income.

The allowance is available where:

the individual is married or in a civil partnership and is living with the spouse or civil partner at any time in the tax year;

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