45 Marriages before 5 December 2005
Income Tax Act 2007 (2007 c 3) | Legislation

Married couple's allowance

45  Marriages before 5 December 2005

(1)     If a man—

(a)     makes a claim for a tax year, and

(b)     meets the conditions set out in subsection (2) [or the conditions set out in subsection (2A)],

he is entitled to a tax reduction for the tax year of 10% of the amount specified in subsection (3)(a) . . ..

(2)     The conditions are that—

(a)

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