# Income Tax Act 2007, Paragraph 252


(1) Amend section 37A (effect of assessment where allowances transferred) as follows.
(2) For “income tax reduction or deduction from total income” in both places where it occurs substitute “ deduction from net income or tax reduction ”.
(3) After “spouse” insert “ or civil partner ”.
(4) After “the principal Act” insert “ or section 39, 51 or 52 of ITA 2007 ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/252 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-252
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.