In respect of couples who married before 5 December 2005, the married couple’s allowance was allocated to the husband in the first instance (see ¶156-025). For those marrying or entering into a civil partnership on or after that date, the allowance is given initially to the spouse or civil partner with the higher income for the year (see ¶156-050). Married couples who married before 5 December 2005 may nevertheless elect to come within the new rules.

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