Section 55A | Tax reduction under Chapter

(1)This Chapter contains provisions about the entitlement of a spouse or civil partner to a tax reduction in a case where the other party to the marriage or civil partnership has elected for a reduced personal allowance.

(2)A tax reduction under this Chapter is given effect at Step 6 of the calculation in section 23.

(3)See also—

(a)section 809G, in relation to tax years before 2025-26 where a claim for the remittance basis to apply is made, and

(b)section 845E of ITTIOA 2005, in relation to tax years from 2025-26 where a foreign income claim, a foreign employment election or a foreign gain claim is made.

Those sections provide that where an individual makes such a claim or election for a tax year, the individual is not entitled to any tax reduction under this Chapter for that tax year.