Net allowance given
This section has no associated Explanatory Notes
70For the purposes of section 324 an allowance is treated as having been made to a woman in relation to any qualifying expenditure if—
(a)it was made to her husband for a chargeable period ending before 6th April 1990 in respect of an interest of hers which was the relevant interest in relation to that expenditure,
(b)a balancing event occurs on or after that date, and
(c)she is entitled to all or part of the proceeds from that balancing event.