[F155ATax reduction under ChapterU.K.
This section has no associated Explanatory Notes
(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)For the effect of section 809B (claim for remittance basis to apply) applying to an individual for a tax year, see section 809G (no entitlement to tax reduction).]
Textual Amendments
F1Pt. 3 Ch. 3A inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(2)