Income Tax Act 2007 section 43A

Meaning of "relevant conversion"

Section 43A defines what counts as a "relevant conversion" when a marriage in Northern Ireland is converted into a civil partnership, for the purposes of the married couple's allowance provisions in this chapter.

• A civil partnership results from a "relevant conversion" only if it was created by converting an existing marriage into a civil partnership under Northern Ireland regulations.
• The conversion must have taken place under Part 3, Part 4, or Part 5 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020.
• The original marriage must have taken place before 5 December 2005.
• This definition is relevant because the married couple's allowance is only available where at least one spouse or civil partner was born before 6 April 1935, and the pre-December 2005 marriage date ensures the conversion rules align with the allowance's eligibility criteria.