Income Tax Act 2007 section 55

Sections 45 to 53: supplementary

Section 55 sets out supplementary rules that apply to the married couple's and civil partner's tax reductions under sections 45 to 53, covering limits on the number of reductions, the treatment of age 75 where death intervenes, and the rule that reductions are given in full for the year of death.

• Only one tax reduction under sections 45 to 48 is available per individual per tax year, even if the individual is party to more than one marriage or civil partnership during the year
• An individual who was due to reach 75 during a tax year but dies before that birthday is treated as having reached 75, preserving entitlement to the higher level of relief
• Tax reductions under this chapter are given in full for any tax year, including the year in which the individual dies, unless the chapter specifically provides otherwise
• These rules ensure consistency in the administration of married couple's and civil partner's allowance across all relevant circumstances