Where an assessment is made on any person for the purpose of making good a loss of tax wholly or partly attributable to F2fraudulent or negligent conduct, the fact that the person’s F3liability to income tax or total income for any year of assessment is assessed as greater than it was previously taken to be shall not affect the validity of F4any income tax reduction or deduction from total income made in the case of that person’s spouse F5or partner by virtue of section F6257BB F7... or 265 of the principal Act F8or paragraph 4 of Schedule 13B to that Act; F9and the entitlement in that case of the first-mentioned person for the year in question to any income tax reduction or deduction from total income shall be treated as correspondingly reduced.