Income Tax Act 2007

16 (1) Sub-paragraphs (2) to (5) apply in relation to an individual if, immediately before 6 April 2007, the individual’s spouse or civil partner is entitled to a tax reduction under section 257A or 257AB of ICTA.

(2) Sections 47 and 48 have effect—

(a) with the insertion in subsections (1)(a) and (3) after “section 45 or 46” of “of this Act or section 257A or 257AB of ICTA”,

(b) with the insertion in subsection (4) after paragraph (b) of “, or

(c) if the individual’s spouse or civil partner is entitled to a tax reduction under section 257A or 257AB of ICTA, the amount by reference to which the calculation of the tax reduction is to be made.”

(3) Section 51 has effect—

(a) with the insertion in subsections (1)(a) and (2)(a) after “section 45 or 46” of “of this Act or section 257A or 257AB of ICTA”,

(b) with the insertion in subsection (2)(b) after “section 49” of “of this Act or section 257BA(3) of ICTA”.

(4) Section 257BA of ICTA (as amended by Schedule 1) has effect with the insertion in subsection (1) after “section 257A or 257AB” of “of this Act or section 45 or 46 of ITA 2007”.

(5) Section 257BB of ICTA (as amended by Schedule 1) has effect with the insertion in subsection (3) after ““section 257A or 257AB” of “of this Act or section 45 or 46 of ITA 2007”.