Related Commentary  

51(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,

(b)the spouse or civil partner's MCA tax reductions are greater than the spouse or civil partner's comparable tax liability, and

(c)the conditions set out in subsection (4) are met,

the individual is entitled to a tax reduction for that tax year equal to the unused part of the spouse or civil partner's MCA tax reductions.

51(2)  The spouse or civil partner's MCA tax reductions are the sum of–

(a)the tax reduction to which the spouse or civil partner is entitled under section 45 or 46, and

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