Section 37A — Taxes Management Act 1970: Effect of assessment where allowances transferred.

Effect of assessment where allowances transferred. 37A Where an assessment is made on any person in a case falling within section 36(1) or (1A) or 36A , the fact that the person’s liability to income tax or total income for any year of assessment is assessed as greater than it was previously taken to be shall not affect the validity of any deduction from net income or tax reduction made in the case of that person’s spouse or civil partner ... by virtue of ... section 39, 51 or 52 of ITA 2007 ... ; and the entitlement in that case of the first-mentioned person for the year in question to any deduction from net income or tax reduction shall be treated as correspondingly reduced .