Finance (No. 3) Act 2011

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(2)

(3)

(4)

section 2(1)

“child of the civil partner”, in relation to an individual, means a child of the individual’s civil partner who was born before the registration of their civil partnership or during their civil partnership;

“civil partner” means a civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 ;

“civil partnership” means—

(a) a civil partnership registration referred to in section 3 (a) of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 , or

(b) a legal relationship referred to in section 3(b) of that Act;

“cohabitant” means a cohabitant within the meaning of section 172 (1) of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 ;

“decree of dissolution” means a decree under section 110 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 ;

“nominated civil partner” has the meaning assigned to it by section 1031A;

“other civil partner” has the meaning assigned to it by section 1031A;

“surviving civil partner”, in relation to 2 individuals who were civil partners of each other until the death of one of them, means the civil partner other than the civil partner who died;

section 3(1)

“chargeable tax”, in relation to an individual for a year of assessment, means the amount of income tax to which that individual is chargeable for that year of assessment under section 15 in respect of his or her total income for that year including, in the case of an individual assessed to tax in accordance with the provisions of section 1017, the total income, if any, of the individual’s spouse;

“chargeable tax”, in relation to an individual for a year of assessment, means the amount of income tax to which that individual is chargeable for that year of assessment under section 15 in respect of his or her total income for that year including, in the case of an individual assessed to tax in accordance with the provisions of section 1017 or 1031C, the total income, if any, of the individual’s spouse or civil partner, as the case may be;

section 3(2)(a)(i)

(i) any income arising in respect of any remuneration from any office or employment of profit held by the individual, or in respect of any pension, superannuation or other allowance, deferred pay, or compensation for loss of office, given in respect of the past services of the individual or of the husband or parent of the individual in any office or employment of profit, or given to the individual in respect of the past services of any deceased person, whether or not the individual or husband or parent of the individual shall have contributed to such pension, superannuation allowance or deferred pay,

(i) any income arising in respect of any remuneration from any office or employment of profit held by the individual, or in respect of any pension, superannuation or other allowance, deferred pay, or compensation for loss of office, given in respect of the past services of the individual or of the individual’s husband, civil partner, parent or parent’s civil partner in any office or employment of profit, or given to the individual in respect of the past services of any deceased person, whether or not the individual or the individual’s husband, civil partner, parent or parent’s civil partner shall have contributed to such pension, superannuation allowance or deferred pay,

section 3(2)(b)

(b) In cases where the profits of a wife are deemed to be profits of the husband, any reference in this subsection to an individual includes either the husband or the wife.

(b) In cases where the profits of a wife are deemed to be profits of the husband, or the profits of a civil partner are deemed to be the profits of his or her civil partner, any reference in this subsection to an individual includes the husband or the wife, or either civil partner.

section 5(1)

“child of the civil partner”, in relation to an individual, means a child of the individual’s civil partner who was born before the registration of their civil partnership or during their civil partnership;

“civil partner” means a civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 ;

“civil partnership” means—

(a) a civil partnership registration referred to in section 3 (a) of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 , or

(b) a legal relationship referred to in section 3(b) of that Act;

section 5(2)(a)

(a) References in the Capital Gains Tax Acts to a married woman living with her husband shall be construed in accordance with section 1015(2).

(a) References in the Capital Gains Tax Acts to a married woman living with her husband or a civil partner living with his or her civil partner shall be construed in accordance with section 1015(2) or 1031A(2), as the case may be.

section 10(3)

(3) A person shall be connected with an individual if that person is the individual’s husband or wife, or is a relative, or the husband or wife of a relative, of the individual or of the individual’s husband or wife.

(3) A person shall be connected with an individual if that person is the individual’s husband, wife or civil partner, or is a relative, or the husband, wife or civil partner of a relative, of the individual or of the individual’s husband, wife or civil partner.

section 15

section 1017

section 1017 or 1031C

section 15(3)

spouse

spouse or civil partner

section 97(2G)

spouse

spouse or civil partner

section 97(2H)

(2H) The reference to ‘spouse’ in subsection (2G) does not include a spouse to a marriage—

(a) in which the spouses are separated under an order of a court of competent jurisdiction or by deed of separation, or

(b) that has been dissolved under either—

(i) section 5 of the Family Law (Divorce) Act 1996 , or

(ii) the law of a country or jurisdiction other than the State, being a divorce that is entitled to be recognised as valid in the State.

(2H) The reference to ‘spouse or civil partner’ in subsection (2G) does not include—

(a) a spouse to a marriage—

(i) in which the spouses are separated under an order of a court of competent jurisdiction or by deed of separation, or

(ii) that has been dissolved under either—

(i) section 5 of the Family Law (Divorce) Act 1996 , or

(ii) the law of a country or jurisdiction other than the State, being a divorce that is entitled to be recognised as valid in the State,

or

(b) a civil partner in a civil partnership that has been dissolved under section 110 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 or deemed to have been so dissolved under section 5(4) of that Act.

section 116(2)

spouse, family, servants, dependants or guests

spouse, civil partner, family, children of the civil partner, servants, dependants or guests

section 118(5)

the director’s or employee’s spouse, children or dependants

the director’s or employee’s spouse, civil partner, children or dependants, or the children of the director’s or employee’s civil partner

section 118B(3)

spouse or dependant

spouse, civil partner or dependant

section 121(1)(b)(i) (iii)

if it is available to a member or members of his or her family or household

if it is available to—

(A) a member or members of his or her family or household,

(B) his or her civil partner,

(C) a member or members of the family or household of his or her civil partner,

(D) any spouse or civil partner of a child of the person, or

(E) any spouse or civil partner of a child of the civil partner of the person

section 122(1)

spouse

spouse or civil partner

section 122(1)

spouses

spouses or civil partners

section 122(2)

in the case of an individual who is a wife whose husband is chargeable to tax for the year of assessment in accordance with the provisions of section 1017, the spouse of the individual, shall be charged to tax accordingly

in the case of an individual—

(i) who is a wife whose husband is chargeable to tax for the year of assessment in accordance with the provisions of section 1017, the spouse of the individual, or

(ii) who is a civil partner whose civil partner is chargeable to tax for the year of assessment in accordance with the provisions of section 1031C, the civil partner of the individual,

shall be charged to tax accordingly

section 122(3)(b)

the individual or, in the case of an individual whose spouse is chargeable to tax for the year of assessment in accordance with section 1017, the spouse of the individual shall be charged to tax accordingly

the individual or, in the case of an individual—

(i) whose spouse is chargeable to tax for the year of assessment in accordance with section 1017, the spouse of the individual, or

(ii) whose civil partner is chargeable to tax for the year of assessment in accordance with section 1031C, that civil partner,

shall be charged to tax accordingly

section 123(3)

spouse or any relative or dependant

spouse, civil partner, or any relative or dependant

section 128A(4A)(i)

spouse

spouse or civil partner

section 128A(4A) (i)(i)

section 1017

section 1017 or 1031C, as the case may be,

section 128A(4A) (i)(ii)

in a case where that section does not apply, but the disposal by the spouse is subsequent to a transfer, on or after 25 February 2003, of the shares from the other spouse, except where the spouses are separated in the circumstances referred to in paragraph (a) or (b) of section 1015(2), or their marriage has been dissolved under either section 5 of the Family Law (Divorce) Act 1996 , or the law of a country or jurisdiction other than the State, being a dissolution that is entitled to be recognised as valid in the State.

in a case where section 1017 or 1031C, as the case may be, does not apply, but the disposal—

(A) is a disposal by the spouse subsequent to a transfer, on or after 25 February 2003, of the shares from the other spouse, except where the spouses are separated in the circumstances referred to in paragraph (a) or (b) of section 1015(2), or their marriage has been dissolved under either section 5 of the Family Law (Divorce) Act 1996 , or the law of a country or jurisdiction other than the State, being a dissolution that is entitled to be recognised as valid in the State, or

(B) is a disposal by a civil partner subsequent to a transfer of the shares from his or her civil partner, except where the civil partnership has been dissolved either under section 110 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 , or the law of a country or jurisdiction other than the State, being a dissolution that is entitled to be recognised as valid in the State.

section 177(7)

spouse

spouse or civil partner

section 185(1)(a)

a husband and wife living together shall be associates of one another, a person under the age of 18 shall be an associate of his or her parents, and his or her parents shall be the person’s associates;

a husband and wife living together, or civil partners living together, shall be associates of one another, a person under the age of 18 shall be an associate of his or her parents and their spouses or civil partners, and his or her parents and their spouses or civil partners shall be the person’s associates;

section 188(3)

spouse

spouse or civil partner

section 193(1)(a)(ii)

spouse, family, dependants or servants

spouse, civil partner, family, dependants, servants or children of the civil partner

section 201(1A)(c)

(c) Paragraph (b) does not apply to any retraining provided to either or both the spouse and any dependant of the employer.

(c) Paragraph (b) does not apply to any retraining provided to any or all of the spouse, civil partner and any dependant of the employer.

section 213(1)

wife of a member, or as provision for the children of a deceased member.

spouse or civil partner of a member, or as provision for the children of a deceased member or for the children of the civil partner of a deceased member.

section 244(1)(a) in the definition of “dependent relative”

any of the persons mentioned in paragraph (a) or (b) of subsection (2) of section 466

any of the persons mentioned in paragraph (a) or (b) of subsection (2), or in paragraph (a) or (b) of subsection (2A), of section 466

section 244(1)(a) in the definition of “qualifying residence”

a former or separated spouse of the individual,

a former or separated spouse of the individual, or a former civil partner or a civil partner from whom the individual is living separately and apart in circumstances where reconciliation is unlikely,

section 244(1)(a) in the definition of “relievable interest”

section 1017,

section 1017 or 1031C,

section 244(1)(a) in the definition of “relievable interest”

a widowed individual,

a widowed individual or a surviving civil partner,

section 244(1)(b)

section 1017,

section 1017 or 1031C,

section 244(1)(b)

spouse

spouse or civil partner

section 244(1)(b)

section 1016 (apart from subsection (2) of that section)

section 1016 (apart from subsection (2) of that section) or section 1031B (apart from subsection (2) of that section)

section 244(3)(a)

section 1017

section 1017 or 1031C

section 244(3)(a)

spouse

spouse or civil partner

section 244(3)(b)

section 1023

section 1023 or 1031H

section 244(6)(c)

widow or widower or of any dependent relative of the deceased

widow, widower or surviving civil partner, or of any dependent relative of the deceased

section 248A(4)

spouse

spouse or civil partner

section 248A(5)

(5) The reference to ‘spouse’ in subsection (4) does not include a spouse to a marriage—

(a) in which the spouses are separated under an order of a court of competent jurisdiction or by deed of separation, or

(b) that has been dissolved under either—

(i) section 5 of the Family Law (Divorce) Act 1996 , or

(ii) the law of a country or jurisdiction other than the State, being a divorce that is entitled to be recognised as valid in the State.

(5) The reference to ‘spouse or civil partner’ in subsection (4) does not include—

(a) a spouse to a marriage—

(i) in which the spouses are separated under an order of a court of competent jurisdiction or by deed of separation, or

(ii) that has been dissolved under either—

(i) section 5 of the Family Law (Divorce) Act 1996 , or

(ii) the law of a country or jurisdiction other than the State, being a divorce that is entitled to be recognised as valid in the State,

or

(b) a civil partner in a civil partnership that has been dissolved under either—

(i) section 110 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 , or

(ii) the law of a country or jurisdiction other than the State, being a dissolution that is entitled to be recognised as valid in the State.

section 256(1A)(a)(i)

spouse

spouse or civil partner

section 256(1B)(a)(i)

spouse

spouse or civil partner

section 263A(1)(c)(i)

spouse

spouse or civil partner

section 263B(c)(i) (i)

spouse

spouse or civil partner

section 263B(c)(i) (ii)

spouse

spouse or civil partner

section 264(1)(l)

a couple married to each other,

2 individuals who are married to each other or who are civil partners of each other,

section 264(1)(m)

a couple married to each other,

2 individuals who are married to each other or who are civil partners of each other,

section 264(1)(n)

a couple married to each other,

2 individuals who are married to each other or who are civil partners of each other,

section 264A(1)(k)

individuals who are married to each other

individuals who are married to each other or who are civil partners of each other

section 267(1)(a)

spouse

spouse or civil partner

section 267(1)(b)

spouse

spouse or civil partner

section 267D(1)(k)

individuals who are married to each other

individuals who are married to each other or who are civil partners of each other

section 268(3A)(d)(i)

spouse

spouse or civil partner

section 305(1)(b)(i) (i) (A)

assessment, or

assessment,

section 305(1)(b)(i) (i) (B)

(B) where the individual, or, being a husband or wife, the individual’s spouse, is assessed to tax in accordance with section 1017, firstly, against the individual’s other income for that year of assessment and, subsequently, against the income of the individual’s husband or wife, as the case may be, for that year of assessment,

(B) where the individual, or, being a husband or wife, the individual’s spouse, is assessed to tax in accordance with section 1017, firstly, against the individual’s other income for that year of assessment and, subsequently, against the income of the individual’s husband or wife, as the case may be, for that year of assessment, or

(C) where the individual, or, the individual’s civil partner, is assessed to tax in accordance with section 1031C, firstly, against the individual’s other income for that year of assessment and, subsequently, against the income of the individual’s civil partner, for that year of assessment,

section 372AR(3)

(3) Notwithstanding subsection (1), where the individual or, being a husband or wife, the individual’s spouse, is assessed to tax in accordance with section 1017, then, except where section 1023 applies, the individual shall be entitled to have the deduction, to which he or she is entitled under that subsection, made from his or her total income and the total income of his or her spouse, if any.

(3) Notwithstanding subsection (1)—

(a) where the individual or, being a husband or wife, the individual’s spouse, is assessed to tax in accordance with section 1017, then, except where section 1023 applies, the individual shall be entitled to have the deduction, to which he or she is entitled under that subsection, made from his or her total income and the total income of his or her spouse, if any, and

(b) where the individual or the individual’s civil partner is assessed to tax in accordance with section 1031C, then, except where section 1031H applies, the individual shall be entitled to have the deduction, to which he or she is entitled under that subsection, made from his or her total income and the total income of his or her civil partner, if any.

section 381(3)(b) (i) (iii)

(iii) thirdly, in a case where the individual, or, being a husband or wife, the individual’s spouse, is assessed to tax in accordance with section 1017, the appropriate income of the individual’s wife or husband, as the case may be, and

(iii) thirdly, in a case—

(A) where the individual, or, being a husband or wife, the individual’s spouse, is assessed to tax in accordance with section 1017, the appropriate income of the individual’s wife or husband, as the case may be, or

(B) where the individual, or the individual’s civil partner, is assessed to tax in accordance with section 1031C, the appropriate income of the individual’s civil partner,

and

section 381(3)(b) (i) (iv)

individual’s wife or husband,

individual’s wife, husband or civil partner,

section 400(4)

husband, wife,

husband, wife, civil partner,

section 409A(2)(b)(i)

(i) against the individual’s other income for that year of assessment, or

(ii) where the individual, or, being a husband or wife, the individual’s spouse, is assessed to tax in accordance with section 1017, firstly, against the individual’s other income for that year of assessment and, subsequently, against the income of the individual’s husband or wife, as the case may be, for that year of assessment.

(i) against the individual’s other income for that year of assessment,

(ii) where the individual, or, being a husband or wife, the individual’s spouse, is assessed to tax in accordance with section 1017, firstly, against the individual’s other income for that year of assessment and, subsequently, against the income of the individual’s husband or wife, as the case may be, for that year of assessment, or

(iii) where the individual, or the individual’s civil partner, is assessed to tax in accordance with section 1031C, firstly, against the individual’s other income for that year of assessment and, subsequently, against the income of the individual’s civil partner for that year of assessment.

section 433(3)(a)

husband, wife,

husband, wife, civil partner,

section 436(3)(b)

spouse, children or dependants

spouse, civil partner, children, dependants or children of the civil partner

section 438(3)(a)

spouse

spouse or civil partner

section 461(a)

a married person

a married person or a civil partner

section 461(a)(i)

section 1017

section 1017 or 1031C, as the case may be

section 461(a)(ii)

his or her spouse

his or her spouse or civil partner

section 461(b)

widowed person,

widowed person or surviving civil partner,

section 461(b)

spouse

spouse or civil partner

section 461A

widowed person

widowed person or surviving civil partner

section 462(2)

(2) Subject to subsection (3), where a claimant, being an individual to whom this section applies, proves for a year of assessment that a qualifying child is resident with him or her for the whole or part of the year, the claimant shall be entitled to a tax credit (to be known as the “one-parent family tax credit”) of €1,650 but this section shall not apply for any year of assessment in the case of a husband or a wife where the wife is living with her husband, or in the case of a man and woman living together as man and wife.

(2) Subject to subsection (3), where a claimant, being an individual to whom this section applies, proves for a year of assessment that a qualifying child is resident with the claimant for the whole or part of the year, the claimant shall be entitled to a tax credit (to be known as the “one-parent family tax credit”) of €1,650, but this section shall not apply for any year of assessment—

(a) in the case of a husband or a wife where the wife is living with her husband,

(b) in the case of civil partners where they are not living separately and apart in circumstances where reconciliation is unlikely, or

(c) in the case of cohabitants.

section 463

spouse

spouse or civil partner

section 463(2)

he or she has not remarried

he or she has not married, remarried, or entered into a civil partnership or a new civil partnership,

section 463(2)

widowed parent tax credit

widowed person, or surviving civil partner,with dependent child tax credit

section 463(2)

a man and woman living together as man and wife.

cohabitants.

section 464

(a) the individual, or

(b) in the case of a married person whose spouse is living with him or her and who is assessed to tax in accordance with section 1017, either the individual or the individual’s spouse,

(a) the individual,

(b) in the case of a married person whose spouse is living with him or her and who is assessed to tax in accordance with section 1017, either the individual or the individual’s spouse, or

(c) in the case of a civil partner whose civil partner is living with him or her and who is assessed to tax in accordance with section 1031C, either the individual or the individual’s civil partner,

section 464(i)

a married person whose spouse is living with him or her and the individual is assessed to tax in accordance with section 1017,

a married person whose spouse is living with him or her and who is assessed to tax in accordance with section 1017, or a civil partner whose civil partner is living with him or her and who is assessed to tax in accordance with section 1031C,

section 466(2)(c)

a son or daughter of the claimant

a child of the claimant

section 466

(2A) A tax credit under this section may also be claimed by a claimant where all other conditions of this section have been met but the person being maintained is—

(a) a relative of the claimant’s civil partner,

(b) the widowed father or widowed mother of the claimant’s civil partner or a parent of the claimant’s civil partner who is a surviving civil partner, or

(c) a child of the civil partner of the claimant who resides with the claimant and on whose services the claimant, by reason of old age or infirmity, is compelled to depend.

section 466(3)

any individual referred to in paragraphs (a) to (c) of subsection (2)

any individual referred to in subsection (2) or (2A)

section 466A(1) in the definitions of “dependant person” and “qualifying claimant”

spouse

spouse or civil partner

section 466A(1) in the definition of “qualifying claimant”

section 1017

section 1017 or 1031C

section 466A(1) in the definition of “qualifying claimant”

“carer spouse”

“carer spouse” or “carer civil partner”

new paragraph (aa) after subparagraph (a)(ii) but before “and” in section 466A(3)

(aa) a dependent person in relation to a qualifying claimant who is a relative of that claimant or the claimant’s civil partner shall be regarded as residing with the qualifying claimant if—

(i) the relative lives in close proximity to the qualifying claimant, and

(ii) a direct system of communication exists between the qualifying claimant’s residence and the residence of the relative,

section 466A(5)

spouse

spouse or civil partner

section 466A(6)(a)

carer spouse

carer spouse or carer civil partner

section 467(1)

(1) In this section “relative”, in relation to an individual, includes a relation by marriage and a person in respect of whom the individual is or was the legal guardian.

(1) In this section—

“qualifying individual”, in relation to an individual, means—

(a) a relative of the individual,

(b) the individual’s civil partner, or

(c) a relative of the individual’s spouse or civil partner;

“relative”, in relation to an individual, includes a relation by marriage and a person in respect of whom the individual is or was the legal guardian.

section 467(2)

(2) Subject to this section, where an individual for a year of assessment proves—

(a) that throughout the year of assessment either he or she or a relative of the individual was totally incapacitated by physical or mental infirmity, and

(b) that for the year of assessment the individual, or in a case to which section 1017 applies, the individual’s spouse, has employed a person (including a person whose services are provided by or through an agency) for the purpose of having care of the individual (being the individual or the individual’s relative) who is so incapacitated,

the individual shall, in computing the amount of his or her taxable income, be entitled to a deduction from his or her total income of the lesser of—

(i) the amount ultimately borne by him or her or the individual’s spouse in the year of assessment in employing the employed person, and

(ii) €50,000 in respect of each such incapacitated individual.

(2) Subject to this section, where an individual for a year of assessment proves—

(a) that throughout the year of assessment either he or she or a qualifying individual in relation to the individual was totally incapacitated by physical or mental infirmity, and

(b) that for the year of assessment the individual, or in a case to which section 1017 or 1031C applies, the individual’s spouse or civil partner, has employed a person (including a person whose services are provided by or through an agency) for the purpose of having care of the individual (being the individual or qualifying individual) who is so incapacitated,

the individual shall, in computing the amount of his or her taxable income, be entitled to a deduction from his or her total income of the lesser of—

(i) the amount ultimately borne by him or her or the individual’s spouse or civil partner in the year of assessment in employing the employed person, and

(ii) €50,000 in respect of each such incapacitated individual.

section 467(2A)

(2A) Notwithstanding subsection (2)(a) but subject to all other provisions of this section, relief may be granted under this section in the first year in which the individual proves that either he or she or a relative of the individual was totally incapacitated by physical or mental infirmity.

(2A) Notwithstanding subsection (2)(a) but subject to all other provisions of this section, relief may be granted under this section in the first year in which the individual proves that either he or she or the qualifying individual concerned was totally incapacitated by physical or mental infirmity.

section 468(2)

section 1017

section 1017 or 1031C

section 468(2)

spouse

spouse or civil partner

section 469(3)(a)

(i) any expenses defrayed by a married man in a year of assessment shall be deemed to have been defrayed by his wife if for the year of assessment she is to be treated under the Income Tax Acts as living with him and she is assessed to tax in accordance with section 1017, or

(ii) any expenses defrayed by a married woman in a year of assessment shall be deemed to have been defrayed by her husband if for the year of assessment she is to be treated under the Income Tax Acts as living with him and he is assessed to tax in accordance with section 1017,

(i) any expenses defrayed by a married man in a year of assessment shall be deemed to have been defrayed by his wife if for the year of assessment she is to be treated under the Income Tax Acts as living with him and she is assessed to tax in accordance with section 1017,

(ii) any expenses defrayed by a married woman in a year of assessment shall be deemed to have been defrayed by her husband if for the year of assessment she is to be treated under the Income Tax Acts as living with him and he is assessed to tax in accordance with section 1017, or

(iii) any expenses defrayed by a civil partner in a year of assessment shall be deemed to have been defrayed by his or her civil partner if for the year of assessment the first-mentioned civil partner is to be treated under the Income Tax Acts as living with his or her civil partner and is assessed to tax in accordance with section 1031C,

section 470

spouse

spouse or civil partner

section 470(2)(b)

a married person assessed to tax in accordance with section 1017, the individual’s spouse

a married person assessed to tax in accordance with section 1017, or a civil partner assessed to tax in accordance with section 1031C, the individual’s spouse or civil partner, as the case may be,

section 470B

spouse

spouse or civil partner

section 470B(4)

(4) Subject to subsections (5) and (6), where, for a relevant year of assessment, an individual or, if the individual is a married person assessed to tax in accordance with section 1017, the individual’s spouse makes a payment to an authorised insurer under a relevant contract and—

(a) the payment is in respect of a premium due under the relevant contract and the relevant contract was renewed or entered into on or after 1 January 2009 but before 1 January 2012, and

(b) the payment or part of the payment, as the case may be, is attributable to an insured person, and only to an insured person, who is aged 50 years or over on the date the relevant contract is renewed or entered into, as the case may be,

then the individual shall, for the relevant year of assessment, in respect of so much of the relievable amount of the payment or part of the payment, as the case may be, as is attributable to an insured person referred to in paragraph (b), be entitled to a credit (referred to in this section as “age-related tax credit”) equal to the lower of—

(i) as respects a relevant contract renewed or entered into on or after 1 January 2009 but before 1 January 2010, the amount specified in column (2) of the Table to this subsection corresponding to the class of insured person mentioned in column (1) of that Table or, where the payment made to the authorised insurer is a monthly or other instalment towards the payment of the total annual premium due under the relevant contract, an amount equal to the amount so specified divided by the total number of instalments to be made to pay such total annual premium,

(ii) as respects a relevant contract renewed or entered into on or after 1 January 2010, the amount specified in column (3) of the Table to this subsection corresponding to the class of insured person mentioned in column (1) of that Table or, where the payment made to the authorised insurer is a monthly or other instalment towards the payment of the total annual premium due under the relevant contract, an amount equal to the amount so specified divided by the total number of instalments to be made to pay such total annual premium,

(iii) as respects a relevant contract renewed or entered into on or after 1 January 2011, the amount specified in column (4) of the Table to this subsection corresponding to the class of insured person mentioned in column (1) of that Table or, where the payment made to the authorised insurer is a monthly or other instalment towards the payment of the total annual premium due under the relevant contract, an amount equal to the amount so specified divided by the total number of instalments to be made to pay such total annual premium, and

(iv) an amount which reduces the income tax to be charged on the individual for the relevant year of assessment, other than in accordance with section 16(2), to nil.

(4) Subject to subsections (5) and (6), where, for a relevant year of assessment, an individual, or—

(a) if the individual is a married person assessed to tax in accordance with section 1017, the individual’s spouse, or

(b) if the individual is a civil partner assessed to tax in accordance with section 1031C, the individual’s civil partner,

makes a payment to an authorised insurer under a relevant contract and—

(i) the payment is in respect of a premium due under the relevant contract and the relevant contract was renewed or entered into on or after 1 January 2009 but before 1 January 2012, and

(ii) the payment or part of the payment, as the case may be, is attributable to an insured person, and only to an insured person, who is aged 50 years or over on the date the relevant contract is renewed or entered into, as the case may be,

then the individual shall, for the relevant year of assessment, in respect of so much of the relievable amount of the payment or part of the payment, as the case may be, as is attributable to an insured person referred to in paragraph (b), be entitled to a credit (referred to in this section as “age-related tax credit”) equal to the lower of—

(i) as respects a relevant contract renewed or entered into on or after 1 January 2009 but before 1 January 2010, the amount specified in column (2) of the Table to this subsection corresponding to the class of insured person mentioned in column (1) of that Table or, where the payment made to the authorised insurer is a monthly or other instalment towards the payment of the total annual premium due under the relevant contract, an amount equal to the amount so specified divided by the total number of instalments to be made to pay such total annual premium,

(ii) as respects a relevant contract renewed or entered into on or after 1 January 2010, the amount specified in column (3) of the Table to this subsection corresponding to the class of insured person mentioned in column (1) of that Table or, where the payment made to the authorised insurer is a monthly or other instalment towards the payment of the total annual premium due under the relevant contract, an amount equal to the amount so specified divided by the total number of instalments to be made to pay such total annual premium,

(iii) as respects a relevant contract renewed or entered into on or after 1 January 2011, the amount specified in column (4) of the Table to this subsection corresponding to the class of insured person mentioned in column (1) of that Table or, where the payment made to the authorised insurer is a monthly or other instalment towards the payment of the total annual premium due under the relevant contract, an amount equal to the amount so specified divided by the total number of instalments to be made to pay such total annual premium, and

(iv) an amount which reduces the income tax to be charged on the individual for the relevant year of assessment, other than in accordance with section 16(2), to nil.

section 470B(5)(c)

the excess may not reduce the income tax chargeable on any other income of the employee for that year of assessment or, if the employee is a married person assessed to tax in accordance with section 1017, the income tax chargeable on any income of the employee’s spouse for that year of assessment.

the excess may not reduce the income tax chargeable on any other income of the employee for that year of assessment, or—

(i) if the employee is a married person assessed to tax in accordance with section 1017, the income tax chargeable on any income of the employee’s spouse for that year of assessment, or

(ii) if the employee is a civil partner assessed to tax in accordance with section 1031C, the income tax chargeable on any income of the employee’s civil partner for that year of assessment.

section 472(1)(a) in the definition of “emolu-ments”

spouse or child

spouse, civil partner, child or child of the civil partner

section 472(1)(b)

a spouse or a minor child of a director

a spouse, a civil partner, a minor child, or a minor child of the civil partner, of a director

section 472(4)

a married person assessed to tax in accordance with section 1017,

a married person assessed to tax in accordance with section 1017, or a civil partner assessed to tax in accordance with section 1031C,

section 472(4)

spouse

spouse or civil partner

section 472(4)

married person

married person or a civil partner

section 473(1) in the definition of “specified limit”

a married person assessed to tax in accordance with section 1017,

a married person assessed to tax in accordance with section 1017, or a civil partner assessed to tax in accordance with section 1031C,

section 473(1) in the definition of “specified limit”

a widowed person

a widowed person or a surviving civil partner

section 473(3)

a married person assessed to tax for the year of assessment in accordance with section 1017,

a married person assessed to tax for the year of assessment in accordance with section 1017, or a civil partner assessed to tax for the year of assessment in accordance with section 1031C,

section 473(3)

spouse

spouse or civil partner

section 473(3)

section 1016 (apart from subsection (2) of that section)

section 1016 (apart from subsection (2) of that section) or section 1031B (apart from subsection (2) of that section)

section 473A(3)

a married person assessed to tax for the year of assessment in accordance with section 1017,

a married person assessed to tax for the year of assessment in accordance with section 1017, or a civil partner assessed to tax for the year of assessment in accordance with section 1031C,

section 473A(3)

spouse

spouse or civil partner

section 473A(3)

section 1023

section 1023 or 1031H

section 476(3)

a married person assessed to tax for the year of assessment in accordance with section 1017,

a married person assessed to tax for the year of assessment in accordance with section 1017, or a civil partner assessed to tax for the year of assessment in accordance with section 1031C,

section 476(3)

spouse

spouse or civil partner

section 476(3)

section 1023

section 1023 or 1031H

section 477(3)

(aa)In the case of a claimant assessed to tax for the year of assessment in accordance with section 1031C, any payments made by the civil partner of the claimant, in respect of which that civil partner would have been entitled to relief under this section if the civil partner were assessed to tax for the year of assessment in accordance with section 1031B (apart from subsection (2) of that section), shall be deemed to have been made by the claimant.

section 477A(1) in paragraph (a) of the definition of “relevant limit”

section 1016

section 1016 or 1031B

section 477A(1) in paragraph (b) of the definition of “relevant limit”

section 1017

section 1017 or 1031C

section 477A(3)(b)

(b) For the purpose of this section, in the case of an individual assessed to tax for a year of assessment in accordance with section 1017, any payment of qualifying expenditure to an approved contractor made by the individual’s spouse, in respect of which the individual’s spouse would have been entitled to relief under this section if that spouse were assessed to tax for the year of assessment in accordance with section 1016 (apart from subsection (2) of that section), shall be deemed to have been made by the individual.

(b) For the purpose of this section—

(i) in the case of an individual assessed to tax for a year of assessment in accordance with section 1017, any payment of qualifying expenditure to an approved contractor made by the individual’s spouse, in respect of which the individual’s spouse would have been entitled to relief under this section if that spouse were assessed to tax for the year of assessment in accordance with section 1016 (apart from subsection (2) of that section), shall be deemed to have been made by the individual, and

(ii) in the case of a nominated civil partner assessed to tax for a year of assessment in accordance with section 1031C, any payment of qualifying expenditure to an approved contractor made by the other civil partner, in respect of which that other civil partner would have been entitled to relief under this section if the other civil partner were assessed to tax for the year of assessment in accordance with section 1031B (apart from subsection (2) of that section), shall be deemed to have been made by the nominated civil partner.

section 480(1)(b)

a spouse or a minor child

a spouse, a civil partner, a minor child or a minor child of the civil partner,

section 481(6)

who is married and is assessed to tax for a year of assessment in accordance with section 1017,

who is married and is assessed to tax for a year of assessment in accordance with section 1017, or who is a civil partner and is assessed to tax for a year of assessment in accordance with section 1031C,

section 481(6)

spouse

spouse or civil partner

section 483

a married person

a married person or a civil partner

section 483

spouse

spouse or civil partner

section 485C(1) in the construction of “T” in the definition of “adjusted income”

(b)if the individual, being a married person, is assessable to tax for the tax year otherwise than under section 1016, the provisions under which the individual is assessable are modified in accordance with paragraphs (i) to (vi) of section 485FA,

(b) (i) if the individual, being a married person, is assessable to tax for the tax year otherwise than under section 1016, the provisions under which the individual is assessable are modified in accordance with paragraphs (i) to (vi) , but excluding paragraph (iia) of section 485FA,

(ii) if the individual, being a civil partner, is assessable to tax for the tax year otherwise than under section 1031B, the provisions under which the individual is assessable are modified in accordance with paragraphs (i) , (iia) and (vi) of section 485FA,

section 485FA

spouse

spouse or civil partner

section 485FA(a)

section 1018 (including a deemed election under that section)

section 1018 or 1031D (including a deemed election under either of those sections)

section 485FA(a)

section 1017

section 1017 or, as the case may be, section 1031C

section 485FA(b)

section 1023

section 1023 or, as the case may be, section 1031H

section 485FA

(iia)subsection (1) of section 1031C shall apply as if the following paragraph was substituted for paragraph (a) of that subsection:

‘(a)the nominated civil partner shall be assessed and charged to income tax, not only in respect of his or her taxable income (if any) for that year, but also in respect of his or her civil partner’s taxable income (if any) for any part of that year of assessment during which he or she is living with the nominated civil partner and, for this purpose and for the purposes of the Income Tax Acts, the last-mentioned income shall be deemed to be the income of the nominated civil partner,’;

section 485FA(vi)

spouse

spouse or civil partner

section 485FA(vi)

spouse’s

spouse’s or civil partner’s

section 485FB(5)

to both a husband and a wife, not being persons to whom section 1016 applies, then separate statements under this section shall be required from both the husband and the wife

to both a husband and a wife, not being persons to whom section 1016 applies, or to both civil partners, not being persons to whom section 1031B applies, then separate statements under this section shall be required from both the husband and the wife or, as the case may be, both civil partners

section 490(1)(b) (before the coming into operation of section 33 of the Finance Act 2011 )

a married person assessed to tax for a year of assessment in accordance with section 1017,

a married person assessed to tax for a year of assessment in accordance with section 1017, or a civil partner assessed to tax for a year of assessment in accordance with section 1031C,

section 490(1)(b) (before the coming into operation of section 33 of the Finance Act 2011 )

spouse

spouse or civil partner

section 490(1)(b) (as substituted by section 33 (1)(a) of the Finance Act 2011 )

a married person assessed to tax for a year of assessment in accordance with section 1017,

a married person assessed to tax for a year of assessment in accordance with section 1017, or a nominated civil partner assessed to tax for a year of assessment in accordance with section 1031C,

section 490(1)(b) (as substituted by section 33 (1)(a) of the Finance Act 2011 )

spouse

spouse or civil partner

section 496(2) (as substituted by section 33 (1)(a) of the Finance Act 2011 )

(2) Subsection (1) shall not apply to a disposal made by a married person to his or her spouse at a time when he or she is treated as living with his or her spouse for income tax purposes in accordance with section 1015; but where shares issued to one of them have been transferred to the other by a transaction inter vivos—

(a) that subsection shall apply on the disposal of the shares by the transferee to a third person, and

(b) if at any time the married person ceases to be treated as living with his or her spouse for income tax purposes in accordance with section 1015 and any of those shares have not been disposed of by the transferee before that time, any assessment for withdrawing relief in respect of those shares shall be made on the transferee.

(2) Subsection (1) shall not apply—

(a) to a disposal made by a married person to his or her spouse at a time when he or she is treated as living with his or her spouse for income tax purposes in accordance with section 1015, or

(b) to a disposal by a civil partner to the other civil partner at a time when he or she is treated as living with his or her civil partner for income tax purposes in accordance with section 1031A,

but where shares issued to one of them have been transferred to the other by a transaction inter vivos—

(i) that subsection shall apply on the disposal of the shares by the transferee to a third person, and

(ii) if at any time the married person ceases to be treated as living with his or her spouse for income tax purposes in accordance with section 1015, or the civil partner ceases to be treated as living with his or her civil partner for income tax purposes in accordance with section 1031A, and any of those shares have not been disposed of by the transferee before that time, any assessment for withdrawing relief in respect of those shares shall be made on the transferee.

section 498(2) (before the coming into operation of section 33 of the Finance Act 2011 )

(2) Subsection (1) shall not apply to a disposal made by a wife to her husband at a time when she is treated as living with him for income tax purposes in accordance with section 1015 or to a disposal made at such a time by him to her; but where shares issued to one of them have been transferred to the other by a transaction inter vivos—

(a) that subsection shall apply on the disposal of the shares by the transferee to a third person, and

(b) if at any time the wife ceases to be treated as living with her husband for income tax purposes in accordance with section 1015 and any of those shares have not been disposed of by the transferee before that time, any assessment for withdrawing relief in respect of those shares shall be made on the transferee.

(2) Subsection (1) shall not apply—

(a) to a disposal made by a married person to his or her spouse at a time when he or she is treated as living with his or her spouse for income tax purposes in accordance with section 1015, or

(b) to a disposal by a civil partner to the other civil partner at a time when he or she is treated as living with his or her civil partner for income tax purposes in accordance with section 1031A,

but where shares issued to one of them have been transferred to the other by a transaction inter vivos—

(i) that subsection shall apply on the disposal of the shares by the transferee to a third person, and

(ii) if at any time the married person ceases to be treated as living with his or her spouse for income tax purposes in accordance with section 1015, or the civil partner ceases to be treated as living with his or her civil partner for income tax purposes in accordance with section 1031A, and any of those shares have not been disposed of by the transferee before that time, any assessment for withdrawing relief in respect of those shares shall be made on the transferee.

section 502(2) (as substituted by section 33 of the Finance Act 2011 )

(2) Where any relief given in respect of shares for which either a married person or his or her spouse has subscribed, and which were issued while the married person was assessed in accordance with section 1017, is to be withdrawn by virtue of a subsequent disposal of those shares by the person who subscribed for them and at the time of the disposal the married person is not so assessable, any assessment for withdrawing that relief shall be made on the person making the disposal and shall be made by reference to the reduction of tax flowing from the amount of the relief regardless of any allocation of that reduction under subsections (2) and (3) of section 1024 or of any allocation of a repayment of income tax under section 1020.

(2) (a)Where any relief given in respect of shares for which either a married person or his or her spouse has subscribed, and which were issued while the married person was assessed in accordance with section 1017, is to be withdrawn by virtue of a subsequent disposal of those shares by the person who subscribed for them and at the time of the disposal the married person is not so assessable, any assessment for withdrawing that relief shall be made on the person making the disposal and shall be made by reference to the reduction of tax flowing from the amount of the relief regardless of any allocation of that reduction under subsections (2) and (3) of section 1024 or of any allocation of a repayment of income tax under section 1020.

(b)Where any relief given in respect of shares for which either a nominated civil partner or the other civil partner has subscribed, and which were issued while the nominated civil partner was assessed in accordance with section 1031C, is to be withdrawn by virtue of a subsequent disposal of those shares by the person who subscribed for them and at the time of the disposal the nominated civil partner is not so assessable, any assessment for withdrawing that relief shall be made on the person making the disposal and shall be made by reference to the reduction of tax flowing from the amount of the relief regardless of any allocation of that reduction under subsections (2) and (3) of section 1031I or of any allocation of a repayment of income tax under section 1031E.

section 504(1) (as substituted by section 33 of the Finance Act 2011 )

section 1028(5)

section 1028(5) or 1031M(5)

section 504(2) (before the coming into operation of section 33 of the Finance Act 2011 )

(2) Where any relief given in respect of shares for which either a married person or his or her spouse has subscribed, and which were issued while the married person was assessed in accordance with section 1017, is to be withdrawn by virtue of a subsequent disposal of those shares by the person who subscribed for them and at the time of the disposal the married person is not so assessable, any assessment for withdrawing that relief shall be made on the person making the disposal and shall be made by reference to the reduction of tax flowing from the amount of the relief regardless of any allocation of that reduction under subsections (2) and (3) of section 1024 or of any allocation of a repayment of income tax under section 1020.

(2) (a)Where any relief given in respect of shares for which either a married person or his or her spouse has subscribed, and which were issued while the married person was assessed in accordance with section 1017, is to be withdrawn by virtue of a subsequent disposal of those shares by the person who subscribed for them and at the time of the disposal the married person is not so assessable, any assessment for withdrawing that relief shall be made on the person making the disposal and shall be made by reference to the reduction of tax flowing from the amount of the relief regardless of any allocation of that reduction under subsections (2) and (3) of section 1024 or of any allocation of a repayment of income tax under section 1020.

(b)Where any relief given in respect of shares for which either a civil partner or his or her civil partner has subscribed, and which were issued while the civil partner was assessed in accordance with section 1031C, is to be withdrawn by virtue of a subsequent disposal of those shares by the person who subscribed for them and at the time of the disposal the civil partner is not so assessable, any assessment for withdrawing that relief shall be made on the person making the disposal and shall be made by reference to the reduction of tax flowing from the amount of the relief regardless of any allocation of that reduction under subsections (2) and (3) of section 1031I or of any allocation of a repayment of income tax under section 1031E.

section 506(1) (before the coming into operation of section 33 of the Finance Act 2011 )

section 1028(5)

section 1028(5) or 1031M(5)

section 530(3)

a spouse or a minor child

a spouse, a civil partner, a minor child or a minor child of the civil partner,

section 531AA(1) in the definition of “minor child”

married

married or is not and has not been a civil partner

section 531AA(1) in paragraph (b) of the definition of “world-wide income”

(b) having regard to a deduction for—

(i) any payment to which section 1025 applies made by an individual pursuant to a maintenance arrangement (within the meaning of that section) relating to the marriage for the benefit of the other party to the marriage, unless section 1026 applies in respect of such payment, or

(ii) a payment of a similar nature to a payment referred to in subparagraph (i) pursuant to a maintenance arrangement (within the meaning of section 1025) relating to the marriage for the benefit of the other party to the marriage which attracts substantially the same tax treatment as such a payment,

(b) having regard to a deduction for—

(i) any payment to which section 1025 applies made by an individual pursuant to a maintenance arrangement (within the meaning of that section) relating to the marriage for the benefit of the other party to the marriage, unless section 1026 applies in respect of such payment,

(ii) a payment of a similar nature to a payment referred to in subparagraph (i) pursuant to a maintenance arrangement (within the meaning of section 1025) relating to the marriage for the benefit of the other party to the marriage which attracts substantially the same tax treatment as such a payment,

(iii) any payment to which section 1031J applies made by an individual pursuant to a maintenance arrangement (within the meaning of that section) relating to the civil partnership for the benefit of the other party to the civil partnership, unless section 1031K applies in respect of such payment,

(iv) a payment of a similar nature to a payment referred to in subparagraph (iii) , pursuant to an order of a court under the law of another territory that, had it been made by a court in the State, would be a maintenance arrangement (within the meaning of section 1031J), relating to the civil partnership for the benefit of the other party to the civil partnership which attracts substantially the same tax treatment as such a payment, or

(v) any payment to which section 1031Q applies made by an individual pursuant to a maintenance arrangement (within the meaning of that section) where a relationship between cohabitants ends,

section 531AA(2)(a)

to his or her spouse or minor children,

to his or her spouse, civil partner or minor children, or to the minor children of his or her civil partner,

section 531AA(3)(a)

section 1025

section 1025, 1031J or 1031Q

subparagraph (b) of the Table to section 531AM

(va)where section 1031J applies in respect of an individual, the amount of any deduction for any payment to which that section applies, made by an individual pursuant to a maintenance arrangement (within the meaning of that section) for the benefit of his or her civil partner or former civil partner unless section 1031K applies in respect of such payment,

(vb)where section 1031Q applies in respect of an individual, the amount of any deduction for any payment to which that section applies, made by a qualified cohabitant pursuant to a maintenance arrangement (within the meaning of that section) for the benefit of the other qualified cohabitant,

section 531AS(1)

section 1017

section 1017 or 1031C

section 531AT(1)

section 1017

section 1017 or 1031C

section 531AV

section 1018

section 1018 or 1031D

section 531AV

one spouse

one spouse or civil partner

section 531AV

section 1017

section 1017 or nominated civil partner assessable under section 1031C

section 538(2A)(c)(ii)

(ii) the year of assessment in which property is disposed of by a person, where the disposal, being a disposal to the husband or wife of the person, is a disposal to which section 1028(5) applies, shall mean the year of assessment in which the property is subsequently disposed of by the person’s wife or husband, as the case may be, where the subsequent disposal is a disposal to which section 1028(5) does not apply.

(ii) the year of assessment in which property is disposed of by a person—

(i) where the disposal, being a disposal to the husband or wife of the person, is a disposal to which section 1028(5) applies, or

(ii) where the disposal, being a disposal to the civil partner of the person, is a disposal to which section 1031M(5) applies,

shall mean the year of assessment in which the property is subsequently disposed of by the person’s wife, husband or civil partner, as the case may be, where the subsequent disposal is a disposal to which section 1028(5) or 1031M(5), as the case may be, does not apply.

section 541(6)

his or her family or dependants

his or her family, dependants or civil partner, or any child of his or her civil partner

section 579A(2)(d)

spouse

spouse or civil partner

section 581(4)

a man and his wife living with him

a man and his wife living with him, or civil partners living together

section 598(1)(a) in subparagraph (ii) of the definition of “family company”

exercisable by the individual or a member of his or her family and,

exercisable by the individual, his or her civil partner, a member of the individual’s family, or a member of the family of the civil partner of the individual, and,

section 598(1)(a)

“family of the civil partner”, in relation to an individual, means any brother, sister, ancestor or lineal descendant of the civil partner;

section 598(1)(d)

spouse

spouse or civil partner

section 598(6)(c)

a disposal of qualifying assets other than a disposal of the whole of such assets, by a husband to a wife or by a wife to a husband shall, notwithstanding section 1028(5),

a disposal of qualifying assets other than a disposal of the whole of such assets, by a husband to a wife or by a wife to a husband, or by an individual to his or her civil partner, shall, notwithstanding section 1028(5) or section 1031M(5), as the case may be,

section 599

(6) Relief under this section may be claimed, if all other conditions of this section have been met, where a disposal is made to—

(a) a child of the civil partner of the individual,

(b) a child of a deceased child of the civil partner of the individual,

(c) a child of the civil partner of a deceased child of the individual, or

(d) a child of the civil partner of a deceased child of the civil partner of the individual.

section 603A(2)(a)

parent to a child of the parent

parent or the civil partner of a parent to a child of the parent

section 603A(3)(a)

spouse

spouse or civil partner

section 603A

(5) (a)This section applies to the disposal of a site to a child of an individual’s civil partner if all other conditions of this section have been met.

(b)For the purposes of paragraph (a), “disposal” includes a simultaneous disposal by both civil partners concerned.

section 604(9)

a man and his wife living with him

a man and his wife living with him, or civil partners living together

section 604(9)(a)

both the husband and his wife

both the husband and his wife or both civil partners

section 604(9)(d)

owned by the husband and a residence owned by the wife

owned by the husband and a residence owned by the wife, or a residence owned by one civil partner and a residence owned by the other civil partner,

section 604(11)

(c) Relief under paragraph (b) shall also be given where all other conditions of this section have been met but the residence concerned has been the sole residence of a dependent relative of the civil partner of the individual.

section 657(1) in the definition of “an individual to whom subsection (1) applies”

whose spouse, in a case where the individual is a married person,

whose spouse, in a case where the individual is a married person, or whose civil partner, in a case where the individual is in a civil partnership,

section 657(1) in the definition of “an individual to whom subsection (1) applies”

the wife of an individual is treated for tax purposes as not living with her husband;

the wife of an individual is treated for tax purposes as not living with her husband, or the civil partner of an individual is treated for tax purposes as not living with his or her civil partner;

section 657(2)

a married person whose wife is carrying on farming

a married person whose wife is carrying on farming or a civil partner whose civil partner is carrying on farming

section 657(2)

individual’s wife

individual’s wife or civil partner

section 657(3)

the spouse or a minor child

the spouse or civil partner, or a minor child or minor child of the civil partner,

section 664(3)

(3) The amount of any deduction due under subsection (2) shall—

(a) where by virtue of section 1017 a woman’s income is deemed to be her husband’s income, be determined separately as regards the part of his income which is his by virtue of that section and the part which is his apart from that section, or

(b) where by virtue of section 1017 a man’s income is deemed to be his wife’s income, be determined separately as regards the part of her income which is hers by virtue of that section and the part which is hers apart from that section,

and where section 1023 applies any deduction allowed by virtue of subsection (2) shall be allocated to the person and to his or her spouse as if they were not married.

(3) The amount of any deduction due under subsection (2) shall—

(a) where by virtue of section 1017 a woman’s income is deemed to be her husband’s income, be determined separately as regards the part of his income which is his by virtue of that section and the part which is his apart from that section,

(b) where by virtue of section 1017 a man’s income is deemed to be his wife’s income, be determined separately as regards the part of her income which is hers by virtue of that section and the part which is hers apart from that section, or

(c) where by virtue of section 1031C an individual’s income is deemed to be his or her civil partner’s income, be determined separately as regards the part of his or her income which is his or hers by virtue of that section and the part which is his or hers apart from that section,

and where section 1023 or 1031H, as the case may be, applies, any deduction allowed by virtue of subsection (2) shall be allocated to the person and to his or her spouse or civil partner as if they were not married or civil partners.

section 730C(2)(b)

between a husband and wife

between a husband and wife or between civil partners

section 730C(2)(c)

(c)between the spouses or former spouses concerned (as the case may be), by virtue of or in consequence of an order made under Part III of the Family Law (Divorce) Act, 1996 , on or following the granting of a decree of divorce,

(c) (i) between the spouses or former spouses concerned (as the case may be), by virtue of or in consequence of an order made under Part III of the Family Law (Divorce) Act 1996 , on or following the granting of a decree of divorce, or

(ii) between the civil partners or former civil partners concerned (as the case may be), by virtue of or in consequence of an order made under Part 12 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 , on or following the granting of a decree of dissolution,

section 730C(2)(e)

(e)between the spouses or former spouses concerned (as the case may be), by virtue of an order or other determination of like effect, which is analogous to an order referred to in paragraph (c) or (d), of a court under the law of a territory other than the State made under or in consequence of the dissolution of a marriage or the legal separation of the spouses, being a dissolution or legal separation that is entitled to be recognised as valid in the State.

(e) (i) between the spouses or former spouses concerned (as the case may be), by virtue of an order or other determination of like effect, which is analogous to an order referred to in paragraph (c)(i) or (d), of a court under the law of a territory other than the State made under or in consequence of the dissolution of a marriage or the legal separation of the spouses, being a dissolution or legal separation that is entitled to be recognised as valid in the State, or

(ii) between the civil partners or former civil partners concerned (as the case may be), by virtue of an order or other determination of like effect, which is analogous to an order referred to in paragraph (c)(ii) , of a court under the law of a territory other than the State made under or in consequence of the dissolution of a civil partnership, being a dissolution that is entitled to be recognised as valid in the State.

section 739B(1) in clause (iv) (A) in the definition of “chargeable event”

between a husband and wife

between a husband and wife or between civil partners

section 739B(1), new subclause (BA) in clause (iv) in the definition of “chargeable event”

(BA) between the civil partners or former civil partners concerned (as the case may be), by virtue of or in consequence of an order made under Part 12 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 , on or following the granting of a decree of dissolution,

section 739B(1)(iv) in the definition of “chargeable event” and new subclause (DA)

(C) between the spouses concerned, by virtue or in consequence of an order made under Part II of the Family Law Act, 1995 , on or following the granting of a decree of judicial separation within the meaning of that Act, or

(D) between the spouses or former spouses concerned (as the case may be), by virtue of an order or other determination of like effect, which is analogous to an order referred to in subparagraph (B) or (C), of a court under the law of a territory other than the State made under or in consequence of the dissolution of a marriage or the legal separation of the spouses, being a dissolution or legal separation that is entitled to be recognised as valid in the State,

(C) between the spouses concerned, by virtue or in consequence of an order made under Part II of the Family Law Act 1995 , on or following the granting of a decree of judicial separation within the meaning of that Act,

(D) between the spouses or former spouses concerned (as the case may be), by virtue of an order or other determination of like effect, which is analogous to an order referred to in subparagraph (B) or (C), of a court under the law of a territory other than the State made under or in consequence of the dissolution of a marriage or the legal separation of the spouses, being a dissolution or legal separation that is entitled to be recognised as valid in the State, or

(DA) between the civil partners or former civil partners concerned (as the case may be), by virtue of an order or other determination of like effect, which is analogous to an order referred to in subparagraph (BA), of a court under the law of a territory other than the State made under or in consequence of the dissolution of a civil partnership, being a dissolution that is entitled to be recognised as valid in the State,

section 759(1)

spouse

spouse or civil partner

section 760(1)

spouse

spouse or civil partner

section 770(1) in the definition of “pension adjustment order”

“pension adjustment order” means an order made in accordance with either section 12 of the Family Law Act, 1995 , or section 17 of the Family Law (Divorce) Act, 1996 ;

“pension adjustment order” means an order made in accordance with section 12 of the Family Law Act 1995 , section 17 of the Family Law (Divorce) Act 1996 , or section 12 1 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 ;

section 770(1) in the definition of “proprietary director”

either alone or together with his or her spouse and minor children

either alone or together with his or her spouse and minor children or, as the case may be, his or her civil partner, his or her minor children and the minor children of his or her civil partner

section 770(1) in the definition of “proprietary director”

his or her spouse

his or her spouse or civil partner

section 770(1) in the definition of “relevant date”

the decree of separation or the decree of divorce,

the decree of separation, the decree of divorce, or the decree of dissolution,

section 772(2)(a)

the widow or widower, children or dependants or personal representatives of, the employee;

the widow, widower, surviving civil partner, children or dependants, or personal representatives, of the employee, or children of the surviving civil partner of the employee;

section 772(3)(b)

any widow, widower, children or dependants of an employee

any widow, widower, surviving civil partner, children or dependants, or children of the surviving civil partner, of an employee

section 772(3)(c)

any widow or widower, children, dependants or personal representatives of an employee

any widow, widower, surviving civil partner, children or dependants, or personal representatives, of an employee, or children of the surviving civil partner of an employee

section 772(3)(d)

any widow, widower, children or dependants of an employee

any widow, widower, surviving civil partner, children or dependants, or children of the surviving civil partner of an employee

section 772(3A)(a)

spouse or former spouse

spouse or former spouse, or civil partner or former civil partner,

section 776(2)(ba)(i)

any widow, widower, children or dependants of the officer or employee

any widow, widower, surviving civil partner, children or dependants, or children of the surviving civil partner, of the officer or employee

section 777(5)

spouse, widow or widower, children, dependants or personal representatives.

spouse, civil partner, widow, widower, surviving civil partner, children, dependants, personal representatives or children of the surviving civil partner.

section 783(1)(b)

spouse or an infant child

spouse, civil partner, infant child or infant child of the civil partner

section 783(4)

spouse

spouse or civil partner

section 783(4)

spouse’s

spouse’s or civil partner’s

section 784(2)(a)(iii)

widow or widower

widow, widower or surviving civil partner

section 784(3)(a)

widow or widower

widow, widower or surviving civil partner

section 784(3)(e)

marriage (or remarriage)

marriage or remarriage or on entering into a civil partnership or a new civil partnership

section 784(4)(b)

families or dependants

families, civil partners, dependants or the children of their civil partners

section 784A(4)(b)(i)

spouse

spouse or civil partner

section 784A(4)(c)(ii)

a child

a child or child of the civil partner

section 784B(1)(b)(ii)

spouse

spouse or civil partner

section 785(1)(a)

wife or husband

wife, husband or civil partner

section 785(2)(a)

wife or husband or dependant

wife, husband, civil partner or dependant

section 785(2)(c)

wife or husband or dependant

wife, husband, civil partner or dependant

section 785(5)

wives, husbands and dependants

wives, husbands, civil partners and dependants

section 786(2)

widow, widower or dependant

widow, widower, surviving civil partner or dependant

section 787

spouse

spouse or civil partner

section 787B

spouse

spouse or civil partner

section 787B(2)

spouse’s

spouse’s or civil partner’s

section 787K(1)(c)(iii)

widow or widower

widow, widower or surviving civil partner

section 787K(2)(d)

on marriage (or remarriage)

on marriage or remarriage or on entering into a civil partnership or a new civil partnership

section 787L(3)

widow, widower or dependant

widow, widower, surviving civil partner or dependant

section 787O(5)(a) in the definition of “applied”

“applied”, in relation to a transfer amount, means the application of the transfer amount in accordance with subsection (5), (6), (8) or (9) of section 12 of the Family Law Act 1995 or, as the case may be, subsection (5), (6), (8) or (9) of section 17 of the Family Law (Divorce) Act 1996 ;

“applied”, in relation to a transfer amount, means the application of the transfer amount in accordance with subsection (5), (6), (8) or (9) of section 12 of the Family Law Act 1995 , subsection (5), (6), (8) or (9) of section 17 of the Family Law (Divorce) Act 1996 , or subsections (1) and (2), or subsection (3), (5) or (6), of section 12 3 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 , as the case may be;

section 787O(5)(a) in the definition of “pension adjustment order”

“pension adjustment order” means an order made in accordance with section 12 (2) of the Family Law Act 1995 or, as the case may be, section 17 (2) of the Family Law (Divorce) Act 1996 or any variation of such an order made by an order under section 18(2) or, as the case may be, section 22(2), respectively, of those Acts, the operation of which has not been suspended (or if suspended, or further suspended, has been revived) or discharged by an order made under the said section 18(2) or, as the case may be, section 22(2) of those Acts;

“pension adjustment order” means an order made in accordance with—

(i) section 12 (2) of the Family Law Act 1995 ,

(ii) section 17 (2) of the Family Law (Divorce) Act 1996 , or

(iii) section 121 (2) of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 ,

or any variation of such an order made by an order under—

(i) section 18 (2) of the Family Law Act 1995 ,

(ii) section 22 (2) of the Family Law (Divorce) Act 1996 , or

(iii) section 131 (3) of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 ,

the operation of which has not been suspended (or if suspended, or further suspended, has been revived) or discharged by an order made under any of the relevant provisions referred to in subparagraph (i) , (ii) or (iii) ;

section 787O(5)(a) in the definition of “designated benefit” and “transfer amount”

“designated benefit” and “transfer amount” have the meaning and construction assigned to them, respectively, in section 12 of the Family Law Act 1995 or, as the case may be, section 17 of the Family Law (Divorce) Act 1996 .

“designated benefit” and “transfer amount” have the meaning and construction assigned to them, respectively, in section 12 of the Family Law Act 1995 , section 17 of the Family Law (Divorce) Act 1996 or section 121 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 , as the case may be.

section 790

widow or widower, or to the individual’s child or any of the individual’s relatives or dependants

widow, widower or surviving civil partner, or to the individual’s child or the child of the surviving civil partner or any of the individual’s relatives or dependants

section 790AA(18)(a)

(a) a lump sum that is paid to—

(i) a widow or widower,

(ii) children,

(iii) dependants, or

(iv) personal representatives,

of a deceased individual, or

(a) a lump sum that is paid to—

(i) a widow or widower,

(ii) a surviving civil partner,

(iii) children,

(iv) dependants,

(v) personal representatives, or

(vi) children of the civil partner

of a deceased individual, or

section 791

wife or husband

wife, husband or civil partner

section 791(3)

husband and wife are living apart

husband and wife, or civil partners, are living apart

section 794

husband or wife

husband, wife or civil partner

section 794(4)

not being a child of the settlor

not being a child of the settlor or the settlor’s civil partner

section 794(5)(b)(iii)

husband, wife or issue

husband, wife, civil partner or issue

section 798(1)

child of such person

child of such person or such person’s civil partner

section 806(2)(b)

husband or wife

husband, wife or civil partner

section 815(3)(d)

(d)where the sale or transfer is a sale or transfer by a wife to her husband at a time when she is treated as living with him for income tax purposes as provided in section 1015, or a sale or transfer by a husband to a wife at such time, the husband and the wife being regarded for the purposes of paragraph (a), in the case of such a transaction or in the case of a sale or transfer by the husband or the wife to any other person after such a transaction or transactions, as being the same owner, or

(d)where the sale or transfer is a sale or transfer—

(i) by a wife to her husband at a time when she is treated as living with him for income tax purposes as provided in section 1015, or a sale or transfer by a husband to a wife at such time, or

(ii) by a civil partner to his or her civil partner at a time when one civil partner is treated as living with the other for income tax purposes as provided in section 1031A,

the husband and the wife, or the civil partners, as the case may be, being regarded for the purposes of paragraph (a), in the case of such a transaction or in the case of a sale or transfer by the husband or the wife, or either civil partner, as the case may be, to any other person after such a transaction or transactions, as being the same owner, or

section 839

married or not,

married or not or in a civil partnership or not,

section 839(2)(b)

A couple married to each other

Two individuals who are married to each other, or are civil partners of each other

section 847A(9)

spouse

spouse or civil partner

section 847A(9)

section 1017,

section 1017 or 1031C,

section 848A(7)

spouse

spouse or civil partner

section 848A(7)

section 1017,

section 1017 or 1031C,

section 864A(1)(d)

Chapter 1 of Part 44

Chapter 1 of Part 44 or Chapter 1 of Part 44A

section 881

spouse

spouse or civil partner

section 881(3)

Chapter 1 of Part 44.

Chapter 1 of Part 44 or Chapter 1 of Part 44A, as the case may be.

section 890(1)

a married woman,

a married person, a civil partner,

section 906A(1) in the definition of “connected person”

the spouse of or a minor child of the first-mentioned individual

the spouse or civil partner of, or a minor child or minor child of the civil partner of, the first-mentioned individual

section 909(2)

spouse

spouse or civil partner

section 909(2)(b)

section 1015,

section 1015 or 1031A, as the case may be,

section 909(3)(a)(ii)

spouse

spouse or civil partner

section 909(3)(b)

a minor child of an individual referred to in subparagraph (i) or (ii) of paragraph (a)

a minor child of, or a minor child of the civil partner of, an individual referred to in subparagraph (i) or (ii) of paragraph (a)

section 909(3)(b)

the minor child

that minor child

section 950(1) in the definition of “chargeable person”

section 1017

section 1017 or 1031C

section 950(1) in the definition of “chargeable person”

spouse

spouse or civil partner

section 950(1) in the definition of “specified provisions”

and section 1023;

section 1023, and section 1031H;

section 951(8)

(8) In a case to which section 1023(5) applies, a return containing for both the husband and the wife the matters and particulars required by subsection (1) shall, if delivered by one spouse, satisfy the obligation of the other spouse under this section.

(8) In a case to which section 1023(5) or 1031H(5), as the case may be, applies, a return containing for both the husband and the wife, or both civil partners, the matters and particulars required by subsection (1) shall, if delivered by one spouse, or one civil partner, satisfy the obligation of the other spouse or civil partner under this section.

section 958(7)

(7) Where for a chargeable period, being a year of assessment for income tax, a chargeable person is assessed to tax in accordance with section 1017, and that person was not so assessed for the preceding chargeable period or for the pre-preceding chargeable period or for both of those periods either—

(a) because the person’s spouse was so assessed for either or both of those periods, or

(b) because the person and the person’s spouse were assessed to tax in accordance with section 1016 or 1023 for either or both of those periods,

subparagraphs (ii) and (iii) of subsection (4)(b) and subsection (5)(a) shall apply as if the person and the person’s spouse had elected in accordance with section 1018 or 1019, as the case may be, for the person to be assessed to tax in accordance with section 1017 for any of those periods for which the person or the person’s spouse were entitled to so elect or would have been so entitled if section 1019 had applied.

(7) Where for a chargeable period, being a year of assessment for income tax, a chargeable person is assessed to tax in accordance with section 1017 or 1031C, and that person was not so assessed for the preceding chargeable period or for the pre-preceding chargeable period or for both of those periods either—

(a) because the person’s spouse or civil partner was so assessed for either or both of those periods, or

(b) because the person and the person’s spouse or civil partner were assessed to tax in accordance with section 1016 or 1023, or section 1031B or 1031H, as the case may be, for either or both of those periods,

subparagraphs (ii) and (iii) of subsection (4)(b) and subsection (5)(a) shall apply as if the person and the person’s spouse or civil partner had elected in accordance with section 1018, 1019 or 1031D, as the case may be, for the person to be assessed to tax in accordance with section 1017 or 1031C for any of those periods for which the person or the person’s spouse or civil partner were entitled to so elect or, in the case of married persons, would have been so entitled if section 1019 had applied.

section 1026(3)(c)

another marriage

another marriage or a civil partnership

section 1084(3)(b)

to whom section 1017 applies and whose spouse

to whom section 1017 or 1031C applies and whose spouse or civil partner

section 1084(4)(b)

person’s spouse

person’s spouse or civil partner

section 1084(4)(b)

being a spouse in relation to whom section 1016 applies

being a spouse in relation to whom section 1016 applies, or a civil partner in relation to whom section 1031B applies,

Schedule 28, paragraph 7

a married woman living with her husband, or a married woman whose husband is not accountable for the payment of tax charged on her,

a married woman living with her husband, or a civil partner living with his or her civil partner, or a married woman whose husband is not accountable for the payment of tax charged on her, or a civil partner whose civil partner is not accountable for the payment of tax charged on his or her civil partner,