Section 55A — Income Tax Act 2007: Tax reduction under Chapter

Tax reduction under Chapter 55A 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.