Related Commentary  Related HMRC Manuals

47(1)  If–

(a)an individual's spouse or civil partner is entitled to a tax reduction under section 45 or 46 for a tax year, and

(b)the individual meets the conditions set out in subsection (2),

the individual is entitled to a tax reduction for that tax year of 10% of half the minimum amount.

47(2)  The conditions are that the individual–

(a)has made an election which is in force for the tax year,

(b)makes a claim, and

(c)meets the requirements of section 56 (residence etc).

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