Where an assessment is made on any person F2in a case falling within section 36(1) or (1A), 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 F5deduction from net income or tax reduction made in the case of that person’s spouse F6or civil partner F7... by virtue of F8... F9section 39, 51 or 52 of ITA 2007 F7... ; F10and the entitlement in that case of the first-mentioned person for the year in question to any F5deduction from net income or tax reduction shall be treated as correspondingly reduced.