{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-55A",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-55A.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/55A",
  "kind": "section",
  "number": "55A",
  "heading": "Tax reduction under Chapter",
  "text": "(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.\n(2) A tax reduction under this Chapter is given effect at Step 6 of the calculation in section 23.\n(3) See also—\n(a) section 809G, in relation to tax years before 2025-26 where a claim for the remittance basis to apply is made, and\n(b) section 845E of ITTIOA 2005, in relation to tax years from 2025-26 where a foreign income claim, a foreign employment election or a foreign gain claim is made.\nThose sections provide that where an individual makes such a claim or election for a tax year, the individual is not entitled to any tax reduction under this Chapter for that tax year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 55A(3) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 37(2)(c)(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/55A",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}