Commentary on Sections Overview Overview Section 47: Election by individual to transfer relief under section 45 or 46
184.This section allows an individual to claim a transfer of part of the relief available to that individual’s spouse or civil partner. It is based on section 257BA(1) of ICTA.
185.The tax reduction is claimed by and given to the husband under section 45, or to the party with the higher income under section 46.
186.The transfer that can be made (from this primary claimant) to the wife or to the lower income party (as appropriate) is of a tax reduction calculated by reference to one half of the “the minimum amount” in section 43.
187.Subsection (1) provides that the recipient is entitled to a tax reduction of 10% of one half of the minimum amount provided the primary claimant is entitled to a tax reduction, and the conditions in subsection (2) are met.
188.The procedure for making an election is set out in section 50. In addition to the election, which remains in force until withdrawn, the spouse or civil partner must claim the tax reduction for a particular tax year.
189.Subsections (3) and (4) ensure that if a spouse or civil partner does receive a tax reduction under this section then the primary claimant’s tax reduction (calculated after any reduction attributable to income exceeding the threshold or due to marriage or entry into civil partnership in the year) is correspondingly reduced.