Part 3

Personal reliefs
Chapter 2

Personal allowance and blind person’s allowance

Blind person’s allowance

Transfer of part of blind person’s allowance to a spouse or civil partner
39
1
This section applies to an individual who is entitled to a blind person’s allowance under section 38 for a tax year if—
a
the individual is a person whose spouse or civil partner is living with the individual for the whole or any part of the tax year, and
b
the spouse or civil partner meets the requirements of section 56 (residence etc).
2
If—
a
the allowance exceeds the individual’s remaining relievable income,
b
the individual makes an election, and
c
the individual’s spouse or civil partner makes a claim,
the individual’s spouse or civil partner is entitled to an allowance for the tax year equal to the amount of the excess.
3
The individual’s remaining relievable income is the amount found by—
a
taking the amount of the individual’s net income, and
b
subtracting any personal allowance to which the individual is entitled for the tax year.