Section 39 — Income Tax Act 2007: Transfer of part of blind person's allowance to a spouse or civil partner

Transfer of part of blind person's allowance to a spouse or civil partner 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).

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, the individual's spouse or civil partner is entitled to an allowance for the tax year equal to the amount of the excess.

3 The individual's remaining relievable income is the amount found by—

a taking the amount of the individual's net income, and b subtracting any personal allowance to which the individual is entitled for the tax year.