Related Commentary  

39(1)  This section applies to an individual who is entitled to a blind person's allowance under section 38 for a tax year if–

(a)the individual is a person whose spouse or civil partner is living with the individual for the whole or any part of the tax year, and

(b)the spouse or civil partner meets the requirements of section 56 (residence etc).

39(2)  If–

(a)the allowance exceeds the individual's remaining relievable income,

(b)the individual makes an election, and

(c)the individual's spouse or civil partner makes a claim,

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