# Income Tax Act 2007, Section 55A: Tax reduction under Chapter


(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.
(2) A tax reduction under this Chapter is given effect at Step 6 of the calculation in section 23.
(3) See also—
(a) section 809G, in relation to tax years before 2025-26 where a claim for the remittance basis to apply is made, and
(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.
Those 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.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/55A (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-55A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.