Related Commentary  

48(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 conditions set out in subsection (2) are met,

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

48(2)  The conditions are that–

(a)the individual and the individual's spouse or civil partner have made a joint election which is in force for the tax year,

(b)the individual makes a claim, and

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

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