Commentary on Sections Overview Overview Section 42: Tax reductions under Chapter
168.This section explains where to find the rules about the relief for married couples and civil partners given as a reduction in terms of tax. It is new.
169.These reliefs are often known as married couple’s allowances (the term referring to the amounts by reference to which the tax reductions are calculated).
170.Relief is available only if one spouse or civil partner was born before 6 April 1935.
171.The general rule in section 256(2)(b) of ICTA that prevents the tax reduction exceeding the liability is reflected in section 29.