Section 49 — Income Tax Act 2007: Election for partial transfer back of relief

Election for partial transfer back of relief 49 1 If an individual whose spouse or civil partner is entitled under section 48(1) to a tax reduction for a tax year—

a has made an election which is in force for the tax year, and b makes a claim, the individual is entitled to a tax reduction for that tax year of 10% of half the minimum amount (in addition to any tax reduction to which the individual is entitled under section 45 or 46).

2 The amount of the tax reduction to which the individual's spouse or civil partner is entitled under section 48(1) for that tax year is 10% of half the minimum amount (instead of 10% of the minimum amount).